Art. 12 Verdrag betreffende de vestiging van het Galileo-referentiecentrum tussen het Koninkrijk der Nederlanden, de Europese Commissie en het Europese GNSS-Agentschap — Fiscal and Customs treatment of GRC

12.1. Any assets, revenue or other property of the European Union or the Agency used within the scope of GRC shall be exempt from all direct taxes, charges, fiscal duties or other levies. 12.2. Within the scope of the GRC operation, the European Union and Agency revenues as well as loans and payments related to the GRC operation shall be exempt from: import and export taxes and duties (“belastingen bij invoer en uitvoer”); motor vehicle tax (“motorrijtuigenbelasting”, “MRB”); tax on passenger motor vehicles and motor cycles (“belasting van personenauto’s en motorrijwielen”, “BPM”); value added tax (“omzetbelasting”, “BTW”) paid on goods and services supplied on a recurring basis or involving expenditure totaling € 250 or more; excise duties (“accijnzen”) included in the price of alcoholic beverages and hydrocarbons such as fuel oils and motor fuels; real property transfer tax (“overdrachtsbelasting”); insurance tax (“assurantiebelasting”); energy tax (“energiebelasting”); tax on water mains (“belasting op leidingwater”, “BOL”); and other indirect taxes or duties of a substantially similar character as the taxes provided for in this paragraph, enacted by the Hosting State subsequent to the date of signature of the Agreement. 12.3. The exemptions provided for in paragraph 2, sub-paragraphs d), e), f), g), h), i) and j) of this Article shall be granted by way of a refund. 12.4. Goods acquired or imported under the terms set out in paragraph 2 of this Article shall not be sold, loaned, given away, or otherwise disposed of, except in accordance with conditions agreed upon with the Hosting State. 12.5. The European Union and the Agency shall not claim exemption from taxes which are, in fact, no more than charges for public utility services established at a rate according to the amount of services rendered and which can be specifically identified, described and itemised.

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