Artikel 15 Gastlandverdrag tussen het Koninkrijk der Nederlanden en de Verenigde Naties betreffende het Centre for Artificial Intelligence and Robotics in '-s Gravenhage van het United Nations Interregional Crime and Justice Research Institute

Article 15 Exemption from taxes and duties for the Centre and its property 1 Within the scope of its official activities, the Centre, its assets, income and other property shall be exempt from: a) all direct taxes, whether levied by national, provincial or local authorities, which includes, inter alia, corporation tax; b) import and export taxes and duties ( belastingen bij invoer en uitvoer ); c) motor vehicle tax ( motorrijtuigenbelasting ); d) tax on passenger motor vehicles and motorcycles ( belasting van personenauto’s en motorrijwielen ); e) value added tax ( omzetbelasting) paid on goods and services supplied on a recurring basis or involving considerable expenditure; f) excise duties ( accijnzen) included in the price of alcoholic beverages and hydrocarbons such as fuel oils and motor fuels, as well as chemical supplies; g) real property transfer tax ( overdrachtsbelasting ); h) insurance tax ( assurantiebelasting ); i) energy tax ( energiebelasting ); j) tax on mains water ( belasting op leidingwater ); k) 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 entry into force of this Agreement. 2 The exemptions provided for in paragraph 1, subparagraphs e) through k), 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 1 of this Article. 3 Goods acquired or imported under the terms set out in paragraph 1 of this Article shall not be sold, let out, given away or otherwise disposed of in the host State, except in accordance with conditions agreed upon with the host State. 4 The Centre 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.