Art. 13 Verdrag tussen het Koninkrijk der Nederlanden en het Europees Geneesmiddelenbureau betreffende de vestiging van het Europees Geneesmiddelenbureau — Fiscal and Customs treatment of the Agency

1. Within the scope of its official activities, the Agency, its assets, income and other property shall be exempt from all direct taxes, whether levied by national, provincial or local authorities. 2. Within the scope of its official activities, the Agency shall be exempt from the following indirect taxes: 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 totalling € 225 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”); and tax on water mains (“belasting op leidingwater”, “BOL”). 3. In addition to the exhaustive list of indirect taxes mentioned in paragraph 2 of this Article, within the scope of its official activities, the Agency shall be exempt from any other indirect taxes or duties of a substantially similar character as the taxes provided for in this paragraph, enacted by the host State subsequent to the date of signature of the Agreement. 4. The exemptions provided for in paragraph 2, sub-paragraphs d), e), f), g), h) and i) and in paragraph 3 of this Article shall be granted by way of a refund. 5. Goods acquired under the terms set out in paragraph 2 of this Article shall not be sold, loaned or donated, except in accordance with conditions agreed upon with the host State. 6. The Agency shall not claim exemption from taxes which are, in fact, no more than charges for public utility services established according to the amount of services rendered and which can be specifically identified, described and itemised.

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