Artikel 15 Gastlandverdrag tussen het Koninkrijk der Nederlanden en het Ontwikkelingsprogramma van de Verenigde Naties betreffende het kantoor van het Ontwikkelingsprogramma van de Verenigde Naties in ‘s-Gravenhage

Article 15 Exemption from taxes and duties for the Office and its property 1 Within the scope of its official activities, the Office, 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); and 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 Office 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.