Artikel 12 Gastlandverdrag tussen het Koninkrijk der Nederlanden en de Internationale Organisatie voor Ontwikkelingsrecht

Article 12 Exemption of the Organization and its property from taxes and duties 1 Within the scope of its official activities, IDLO, its assets, income, and other property shall be exempt from all direct taxes levied by the competent authorities. 2 Within the scope of its official activities, IDLO 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 motor cycles (“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 water mains (“belasting op leidingwater”, “BOL”); j) any other taxes and duties of a substantially similar character as the taxes provided for in this paragraph, imposed by the Government subsequent to the date of signature of this Agreement. 3 The exemptions provided for in paragraph 2, sub-paragraphs d), e), f), g), h) and i) of this Article may be granted by way of a refund. 4 Goods acquired or imported under the terms set out in paragraph 2 above shall not be sold, loaned, given away, or otherwise disposed of, except in accordance with conditions agreed upon with the Government. 5 No exemption shall be granted in respect of taxes and duties which represent charges for specific public services rendered.