Regulation on the granting of privileges and immunities to the European Schools in Karlsruhe and Munich

Unofficial table of contents

EuSchulVorRV 1985

Date of completion: 12.08.1985

Full quote:

" Regulation on the granting of privileges and immunities to the European Schools in Karlsruhe and Munich of 12 August 1985 (BGBl. 999), as defined by Article 4 (3) of the Law of 22 September 2005 (BGBl). 2809). "

Status:

Amended by Art. 4 (3) G v. 22.9.2005 I 2809

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.1985 + + +) 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 (BGBl. 639), which is based on Article 4 (1) of the Law of 16 August 1980 (BGBl. 941), the Federal Government, with the consent of the Federal Council, orders: Unofficial table of contents

§ 1

The provisions of the Protocol of 13 April 1962 on the establishment of European Schools (BGBl). 1301), the European School in Karlsruhe and the Protocol to the Protocol (BGBl) referred to in the Additional Protocol of 15 December 1975 on the Protocol to the Protocol (BGBl). The European School in Munich, founded in 1978 II p. 993, will be treated in the same way as the public educational institutions in the Federal Republic of Germany, subject to the following deviations. Unofficial table of contents

§ 2

(1) If the European Schools have acquired items or other services which are intended solely for their statutory requirements, the Federal Central Office shall pay the fees to them for this purpose by the employer. In accordance with Section 14 (1) of the Sales Tax Act, VAT paid by them on request from the revenue of the sales tax, if the tax amount exceeds 50 Deutsche Mark in the individual case. The first subparagraph shall not apply to the purchase of foodstuffs and tobacco products. (2) The remuneration referred to in paragraph 1 shall be granted only to the extent that the other Member States have a corresponding tax relief to the European Schools established in their territory. (3) The remuneration is to be requested separately from the Federal Central Office for Taxes, with the addition of the relevant invoices for each school. The application shall be submitted by the end of the calendar year following the year of turnover. It shall include all remuneration claims for a settlement period, which shall be at least one quarter of a quarter. The applicant shall be informed in writing if the application is not complied with. (4) If the tax amount is reduced, the applicant shall inform the Federal Central Office of Taxes without delay. The amount of compensation received is to be repaid within one month of the announcement of the reduction. He may be charged with the remuneration claims on the basis of a request made during this period. Unofficial table of contents

§ 3

Imports of goods which are intended solely for the purposes of the European Schools ' statutory requirements shall be exempt from import duty. This does not apply to the importation of food and tobacco products. Section 2 (2) shall apply accordingly. Unofficial table of contents

§ 4

If an object is sold which the European Schools have acquired or imported for the purposes of their statutory requirements and for which they are acquired or imported, a discharge shall be granted to them from the turnover tax or the import turnover tax in accordance with Article 2 (1) or (3) of the Treaty , the part of the turnover tax or import turnover tax, which corresponds to the selling price, shall 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 goods (Section 12 of the VAT Act). Section 2 (4) shall apply accordingly. Unofficial table of contents

§ 5

(1) The two allowances provided by the Board of Governors of the European Schools to the Directors and teachers of the European Schools in Karlsruhe and Munich under the regulations of the Staff Regulations of the European Schools in the European Schools in the respective Member States. (2) The salaries and similar remuneration sent by another Member State represented in the Board of Governors of the Board of Governors to the European School in Karlsruhe Teaching staff including the Director for their activities at this school are under the condition of reciprocity, exemption from the part of the income tax on which they are subject, if the sending Member State accuses them of their taxes on income. (3) Paragraph 2 shall apply mutagenly to the salaries and similar References to be made by another State Party to the European Patent Convention of 5 May 2016. October 1973 (BGBl. 649, 826), the teaching staff sent by him to the European School in Munich, including the Director for their activities at this school, are paid. Unofficial table of contents

§ 6

The foreign staff of the European Schools in Karlsruhe and Munich, as well as the members of the family who are members of the European Schools and are subject to them, are not subject to the requirement of residence permit. The provisions on the general reporting obligation under the reporting laws of the countries remain unaffected. Unofficial table of contents

§ 7

§ 2 shall apply to tax amounts on which supplies and other services are based, which shall be effected after 31 December 1984. Unofficial table of contents

§ 8

This Regulation shall apply in accordance with Section 14 of the Third Transfer Act in conjunction with Article 4 of the Law referred to in the Introductory Formula, the Law of 28 February 1964 (BGBl). 187), also in the Land of Berlin. Unofficial table of contents

§ 9

This Regulation shall enter into force with effect from 1 January 1985.