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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

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

Unofficial table of contents

EUROCONTROLVorRV

Date of completion: 26.07.1972

Full quote:

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

Status: Amended by Art. 4 para. 2 G v. 22. 9.2005 I 2809

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.8.1972 + + +) Unofficial table of contents

Input formula

Having regard to Article 3 of the Law of 22 June 1954 on the accession of the Federal Republic of Germany to the Convention on the Privileges and Immunities of the United Nations Special Organizations of 21 November 1947 and on the Granting of Privileges and immunities to other intergovernmental organizations (Bundesgesetzbl. 1954 II p. 639), as last amended by the Law of 28 February 1964 (Bundesgesetzbl. 187), the Federal Government decrees with the consent of the Federal Council: Unofficial table of contents

§ 1

(1) The Federal Central Office for Taxes reimburse to the European Organisation for the Safety of Air Navigation EUROCONTROL on request from the advent of the turnover tax the EUROCONTROL from the entrepre pursuant to section 14 (1) of the turnover tax law 1967 for Deliveries or other services intended solely for official use, invoiced and paid by Eurocontrol, if the amount of the tax exceeds 50, -- DM on a case-by-case basis. 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 the receipt of an invoice, with the addition of the relevant invoice, but at the latest by the end of the period of expiry of the the calendar year following the calendar year in which the turnover has been effected at Eurocontrol. (3) If the application is not complied with, a written communication shall be issued. (4) The amount of the tax is reduced, and Eurocontrol shall have the right to make a written decision. the Federal Central Office for Taxes shall be informed without delay.

Footnote

§ 1 (1) sentence 1 italic print: See now § 14 para. 1 Sales Tax Act 1980 v. 26.11.1979 I 1953 Unofficial table of contents

§ 2

The import of goods for EUROCONTROL is free of import duty. This does not apply to the importation of food and tobacco products. Unofficial table of contents

§ 3

If an item is sold which EUROCONTROL has acquired or imported for official use and for the acquisition or import of which it has been granted discharge from the turnover tax or the import turnover tax in accordance with Article 1 (1) or (2), it shall be the part of the turnover tax or import turnover tax, which corresponds to the selling price, to be deducted from the Federal Central Office for Taxes. For reasons of simplification, the amount of tax to be deducted can be determined by applying the tax rate applicable at the time of the sale for the delivery of the item (§ 12 of the 1967 turnover tax law).

Footnote

§ 3 sentence 2 italic print: See now § 12 Sales Tax Act 1980 v. 26.11.1979 I 1953 Unofficial table of contents

§ 4

The Federal Republic of Germany compensates for the tax on mineral oil, calculated on the basis of the annual average, on fuels intended exclusively for official use, which Eurocontrol has referred to, but only in the context of special agreed quotas. Unofficial table of contents

§ 5

(1) The Federal Central Office for Taxes shall reimburse EUROCONTROL upon application from the income tax on income tax or payroll tax, which is not applicable to the remuneration within the meaning of 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 worker concerned, to be reimbursed. no later than 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. Unofficial table of contents

§ 6

The holding of motor vehicles and their trailers, which are authorised for Eurocontrol, is exempted from the vehicle tax. Unofficial table of contents

§ 7

Tax relief in accordance with the above provisions shall only be granted to the extent that the other Member States grant equivalent tax relief to Eurocontrol. Unofficial table of contents

§ 8

(1) § § 2, 4 and 5 of this Regulation shall apply insofar as EUROCONTROL has acquired or has taken advantage of other services after the entry into force of the Additional Protocol referred to in § 10 in the Federal Republic of Germany. (2) § Article 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 Article 10. (3) Article 6 of this Regulation shall apply in so far as the references are to: 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. Unofficial table of contents

§ 9

This Regulation applies in accordance with Section 14 of the Third Law of the Convention of 4 January 1952 (Bundesgesetzblatt I p. 1) in conjunction with Article 4 of the Law of 22 June 1954 on the accession of the Federal Republic of Germany to the Agreement on Privileges and Privileges and Liberations of the specialized agencies of the United Nations of 21 November 1947 and on the granting of privileges and immunities to other intergovernmental organizations, as last amended by the Law of 28 February 1964, including in the country Berlin. Unofficial table of contents

§ 10

(1) This Regulation shall enter into force on the date on which the Additional Protocol of 6 July 1970 to the International Convention of 13 December 1960 on Cooperation for the Safety of Air Navigation "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 shall not enter into force for the Federal Republic of Germany. (3) The date of entry into force and the date of the expiry of the Regulation shall be to be published in the Federal Law Gazans.