Artikel 7 Verdrag inzake de zetel van het Permanente Hof van Arbitrage

Article 7 Exemption of the PCA and its Property from Taxes and Duties 1 Within the scope of its official activities, the PCA shall be exempt from all direct taxes, whether levied by national, provincial or local authorities. 2 Within the scope of its official activities, the PCA shall be exempt from: a) motor vehicle tax ( motorrijtuigenbelasting ); b) tax on passenger motor vehicles and motorcycles ( BPM ); c) value-added tax ( omzetbelasting) paid on all goods and services supplied on a recurring basis or involving considerable expenditure; d) excise duties ( accijnzen) included in the price of alcoholic beverages and hydrocarbons; e) import taxes and duties ( belastingen bij invoer ); f) insurance tax ( assurantiebelasting ); g) real property transfer tax ( overdrachtsbelasting ); h) any other taxes and duties of a substantially similar character to the taxes and duties provided for in this paragraph, imposed by the Netherlands subsequent to the date of signature of this Agreement. 3 The exemptions provided for in subparagraphs 2c), 2d), 2f), 2g) and 2h) of this Article may be granted by way of a refund under conditions to be agreed upon by the PCA and the Government. 4 No exemption shall be accorded in respect of taxes and duties which represent charges for specific services rendered. 5 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 Government.