Art. 8 Zetelovereenkomst tussen het Koninkrijk der Nederlanden en de Internationale Nikkel Studie Groep — Exemption from taxes and duties

1. In respect of taxes and duties the Group shall: enjoy exemption, within the scope of its official activities, from all direct taxes including income tax, capital tax, corporation tax and direct taxes levied by local authorities; enjoy exemption from stock-exchange tax, insurance tax and tax on capital duty; be granted exemption from motor-vehicle tax in respect of its motor-vehicles used for its official activities. In order to apply this exemption the Group shall file a request for each puchase to which this exemption is applicable; be accorded a refund of Value Added Tax (BTW) paid on the supply of goods or services of substantial value, with the exception of motor-vehicles, necessary for its official activities. In this connection it is envisaged that claims for refund will be made only in respect of goods and services supplied on a recurring basis or involving considerable expenditure; be accorded a refund of the excise duty element included in the price of spirits and hydrocarbons such as fuel, oils and motor fuels purchased by the Group and necessary for its official activities; enjoy exemption from all import duties and taxes in respect of goods, including motor-vehicles, whose import or export by the Group is necessary for the exercise of its official activities; enjoy exemption from the real property-transfer tax for the obtaining of the accommodation of its Headquarters, provided that the activities performed from this real property are within the scope of the official function of the Group. 2. The provisions of paragraph 1 shall not apply to taxes and duties which are considered to be charges for public utility services. 3. Goods acquired or imported under paragraph 1 of this article shall not be sold, given away, or otherwise disposed of, except in accordance with conditions agreed upon with the Government.

Rechtspraak bij dit artikel