Artikel 6A Briefwisseling tussen de Regering van het Koninkrijk der Nederlanden en de President van het "Iran-United States Claims Tribunal" inzake het toekennen van voorrechten en immuniteiten aan het Tribunaal

Article 6A 1 Within the scope of its official activities, the Tribunal, 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 Tribunal shall be exempt from: a.import and export taxes and duties ( belastingen bij invoer en uitvoer ); b.motor vehicle tax ( motorrijtuigenbelasting, “MRB” ); c.tax on passenger motor vehicles and motorcycles ( belasting van personenauto's en motorrijwielen, “BPM” ); d.value added tax ( omzetbelasting, “BTW”) paid on goods and services supplied on a recurring basis or involving considerable expenditure; e.excise duties ( accijnzen) included in the price of alcoholic beverages and hydrocarbons such as fuel oils and motor fuels; f.real property transfer tax ( overdrachtsbelasting ); g.insurance tax ( assurantiebelasting ); h.energy tax ( regulerende energiebelasting, “REB” ); i.tax on mains water ( belasting op leidingwater, “BOL” ); j.any other taxes and duties of a substantially similar character as the taxes provided for in this paragraph, levied in the Netherlands subsequent to the date of signature of this Agreement. 3 The exemptions provided for in paragraph 2, subparagraphs d), e), f), g), h), i), and j) of this Article may be granted by way of a refund. These exemptions shall be applied in accordance with the formal requirements of the Netherlands. These requirements, however, shall not affect the general principles laid down in paragraph 2 of this Article. 4 Goods acquired or imported under the terms set out in paragraph 2 of this Article shall not be sold, let out, given away or otherwise disposed of in the Netherlands, except in accordance with conditions agreed upon with the Netherlands. 5 The Tribunal shall not claim exemption from taxes which are, in fact, no more than charges for public utility services provided at a fixed rate according to the amount of services rendered and which can be specifically identified, described and itemized.