Art. 10 Verdrag tussen het Koninkrijk der Nederlanden en het Europees Ruimte Agentschap inzake het Europees Centrum voor onderzoek en technologie-ontwikkeling op ruimtevaartgebied — Exemption from taxes and duties

1. For the purposes of Article V.1 of Annex I to the Convention, “direct taxes” shall embrace all direct State taxes (Rijksbelastingen) and all direct taxes, dues and levies imposed by a province, municipality or district water board (waterschap) without prejudice to the provisions of Article VII.3 of Annex I to the Convention. 2. The Agency shall be exempted on application from tax on motor vehicles and motorcycles (belasting van personenauto’s en motorrijwielen, BPM) andmotor-vehicle tax (motorrijtuigenbelasting, MRB) in respect of its motor vehicles used for official purposes. 3. The following taxes and duties shall in particular be considered to fall under article V.2 of Annex I to the Convention: value added tax (omzetbelasting) in respect of goods supplied or services rendered; excise duties (accijnzen) on goods; real property transfer tax (overdrachtsbelasting); insurance tax (assurantiebelasting); import taxes and duties (invoerrechten); energy tax (energiebelasting); ground water tax (grondwaterbelasting); any other tax and duties of a substantially similar character as taxes provided for in this paragraph, imposed by the Netherlands. 4. If value added tax is paid in respect of goods supplied or services rendered to the Agency it shall be refunded to the Agency on application. The tax on hydrocarbons such as fuel oil and motor fuels which the Agency requires for official purposes shall be refunded to the Agency on application. The Agency shall be exempted in advance from excise duties on goods supplied and required for official purposes, purchased from an “accijnsgoederenplaats”, if a permit therefor is acquired from the national tax authority. The Agency shall submit applications for reimbursement within three months after the end of the quarter in which payment was made for goods supplied or services rendered and shall send the relevant documents together with the applications. The Agency undertakes to facilitate the verification by the competent authorities of the facts on which the tax exemption or tax refund can be based. Reimbursement of the above-mentioned taxes and duties shall be made in conformity with the applicable tax regulations and quotas set by the Government. This Article shall not apply to taxes and duties that are no more than charges for public utility services. 5.. Goods acquired or imported under the terms set out in paragraph 3 of this Article shall not be sold, let, given away or otherwise disposed of, except in accordance with the conditions agreed upon with the Government.

Rechtspraak bij dit artikel