Art. 6 Overeenkomst tussen het Koninkrijk der Nederlanden en de Internationale Thee Promotie Associatie (ITPA) betreffende de zetel van de Organisatie

(1). Within the scope of its official activities, the Association and its property shall be exempt from all direct taxes. Direct taxes include income tax, capital tax, corporation tax and direct taxes levied by local authorities. (2). The Association shall, on application, be granted exemption from motor vehicle tax in respect of its motor vehicles used for its official activities. (3). The Association shall be accorded a refund of car tax and value added tax paid on the purchase of new motor cars, and value added tax paid on the supply of goods or services of substantial value, necessary for the official activities of the Association. In this connection it is envisaged that claims for refund will be made only in respect of goods or services supplied on a recurring basis or involving considerable expenditure such as the furnishing of the premises of the Association. The Association shall 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 Association and necessary for its official activities. De werking van de Overeenkomst is opgeschort van 30 september 1987 tot 30 juni 1989 (Trb. 1987/173).

Artikel 6

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