Artikel 12 Gastlandverdrag tussen het Koninkrijk der Nederlanden en de Internationale Commissie voor Vermiste Personen

Article 12 Exemption of the ICMP and its property from taxes and duties 1 Within the scope of its official activities, the ICMP, 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 ICMP shall be exempt from: a) import and export taxes and duties ( belastingen bij invoer en uitvoer ); b) motor vehicle tax ( motorrijtuigenbelasting ); c) tax on passenger motor vehicles and motorcycles ( belasting van personenauto’s en motorrijwielen ); d) value added tax ( omzetbelasting) 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, as well as chemical supplies; f) real property transfer tax ( overdrachtsbelasting ); g) insurance tax ( assurantiebelasting ); h) energy tax ( energiebelasting ); i) tax on mains water ( belasting op leidingwater ); j) any other taxes and duties of a substantially similar character as the taxes provided for in this paragraph, levied in the host State 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 host State. 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, except in accordance with conditions agreed upon with the host State. 5 The ICMP 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.