Regulation Concerning The Granting Of Privileges And Immunities Of The European Organization For The Safety Of Air Navigation "eurocontrol" In Brussels

Original Language Title: Verordnung über die Gewährung von Vorrechten und Befreiungen an die Europäische Organisation zur Sicherung der Luftfahrt "EUROCONTROL" in Brüssel

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Regulation on the granting of privileges and immunities to the European Organisation for the Safety of Air Navigation "EUROCONTROL" in Brussels

Non-official Table of contents

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Date of departure: 26.07.1972

Full quote:

"Regulation on the granting of privileges and immunities to the European Organization for the Safety of Air Navigation" Eurocontrol " in Brussels 26. July 1972 (BGBl. 814), which is Article 4 (2) of the Law of 22. September 2005 (BGBl. 2809) "

:As amended by Art. 4 (2) G v. 22. 9.2005 I 2809

See Notes

Footnote

(+ + + text evidence: 1.8.1972 + + +) for more details on the stand specification. name="BJNR208140972BJNE000100323 " />Non-Official Table of Contents

Input Formula

Based on the article 3 of the Law of 22. The United Nations Convention on the Privileges and Immunities of the United Nations of 21 June 1954 concerning the accession of the Federal Republic of Germany to the Convention on the Privileges and Immunities of the November 1947, and on the granting of privileges and immunities to other intergovernmental organizations (Bundesgesetzbl. 1954 II p. 639), as last amended by the Act of 28. February 1964 (Bundesgesetzbl. 187), the Federal Government, with the approval of the Federal Council, orders: Non-official table of contents

§ 1

(1) The Federal Central Office for Taxes To the European Organisation for the Safety of Air Navigation EUROCONTROL, on request from the occurrence of the turnover tax, the Eurocontrol shall be reimbursed by the trader in accordance with Section 14 (1) of the VAT Act 1967 for deliveries or other services, which are intended exclusively for official use, invoiced and paid by Eurocontrol, if the amount of the tax exceeds 50, -- DM in individual cases. The first sentence shall not apply to the purchase of food and tobacco products.(2) The application for a refund shall be submitted within six months of receipt of an invoice, and at the latest by the end of the calendar year following the calendar year in which the turnover is due to be apported to the eligible account. EUROCONTROL has been brought about.(3) If the application is not complied with, a written communication shall be issued.(4) In the event that the tax amount is reduced, EUROCONTROL must immediately inform the Federal Central Office for Taxes.

Footnote

§ 1 (1) Sentence 1 italic print: See now § 14 (1) of the VAT Act 1980 v. 26.11.1979 I 1953 Non-official table of contents

§ 2

The import of goods for EUROCONTROL is free of import turnover tax. This does not apply to the importation of food and tobacco products. A non-official table of contents

§ 3

If an item is sold that EUROCONTROL has acquired or introduced for official use and for which it is sold, The part of the turnover tax or import turnover tax, which corresponds to the selling price, shall be paid to the Federal Central Office for the purpose of obtaining or importing the relief from the turnover tax or the import turnover tax in accordance with section 1 (1) or section 2. Control to be removed. The amount of the tax to be deducted can be determined for reasons of simplification by applying the tax rate applicable at the time of the sale for the delivery of the item (§ 12 of the VAT Act 1967).

footnote

§ 3 sentence 2 Italic print: See now § 12 Sales Tax Act 1980 v. 26.11.1979 I 1953 Non-official table of contents

§ 4

The Federal Republic of Germany is similar to the one calculated on the basis of the annual average Mineral oil tax burden on fuels intended exclusively for official use, which Eurocontrol has referred to, but only in the context of special quotas to be agreed. Non-official table of contents

§ 5

(1) The Federal Central Office for Taxes reimburse EUROCONTROL on request from the income tax revenue of the Income tax or payroll tax, which is attributable to the remuneration referred to in Article 3 of the Additional Protocol referred to in § 10. This is to be determined in such a way that the income tax or the payroll tax resulting from the assessment of income or in the case of wage tax equalisation in the ratio of the income received by Eurocontrol to the total amount of the income is split up. If a predisposition to income or a wage tax year compensation is not carried out, the wage tax retained shall be reimbursed.(2) The application for a refund shall be made, with the indication of the employees concerned and of the financial office concerned, at the latest by the end of the calendar year following the calendar year in which the payments have been paid. During the calendar year in which the payments are paid, the Federal Central Office for Taxes may, following an agreement between Eurocontrol and the Federal Minister responsible for Finance, make reasonable advance payments to the amount of the refund. shall be paid. Non-official table of contents

§ 6

The holding of motor vehicles and their trailers that are approved for EUROCONTROL is from the Motor vehicle tax exempt. Non-official table of contents

§ 7

Tax reliefs under the above provisions are only granted to the extent that the other Member States of EUROCONTROL shall grant corresponding tax relief. Non-official table of contents

§ 8

(1) § § 2, 4 and 5 of this Regulation shall apply as far as Eurocontrol is closer after the entry into force of the has acquired or has taken advantage of other services in the Federal Republic of Germany.(2) § 3 of this Regulation shall apply in so far as the date on which the import turnover tax is incurred is after the entry into force of the additional protocol referred to in § 10.(3) § 6 of this Regulation shall apply to the extent that the references have been paid after the entry into force of the Additional Protocol referred to in § 10.(4) § 7 of this Regulation shall apply to the extent that motor vehicles and their trailers are held after the entry into force of the additional protocol referred to in § 10. Non-official table of contents

§ 9

This regulation applies in accordance with Section 14 of the Third Transfer Act of 4. January 1952 (Bundesgesetzblatt I p. 1) in conjunction with Article 4 of the Law of 22. The United Nations Convention on the Privileges and Immunities of the United Nations of 21 June 1954 concerning the accession of the Federal Republic of Germany to the Convention on the Privileges and Immunities of the The European Parliament and the Commission on the granting of privileges and immunities to other intergovernmental organizations, as last amended by the Law of 28 November 1947. February 1964, also in the Land of Berlin. Non-official table of contents

§ 10

(1) This Regulation shall enter into force on the day the Additional Protocol of the 6. The International Convention of 13 July 1970 on the International Convention December 1960 on cooperation in the field of aviation security "EUROCONTROL" (Bundesgesetzbl. 2273), in accordance with Article 7 thereof, enters into force for the Federal Republic of Germany. The Additional Protocol shall be published below.(2) This Regulation shall enter into force on the day on which the Additional Protocol for the Federal Republic of Germany is repeal.(3) The date of the entry into force and the day of the expiry date shall be published in the Federal Law Gazans (Bundesgesetzblatt).