Regulation Concerning The Granting Of Privileges And Immunities Of The European School In Karlsruhe And Munich

Original Language Title: Verordnung über die Gewährung von Vorrechten und Befreiungen an die Europäischen Schulen in Karlsruhe und München

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

Non-official table of contents

EuSchulVorRV 1985

Date of expulsions: 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 June 1999. September 2005 (BGBl. 2809) "

:As amended by Art. 4 (3) G v. 22.9.2005 I 2809

For details, see the Notes

Footnote

(+ + + text evidence from: 1.1.1985 + + +) 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 (BGBl. 639), which was replaced by Article 4 (1) of the Law of 16. August 1980 (BGBl. II p. 941), the Federal Government, with the consent of the Federal Council, decrees: Non-official table of contents

§ 1

The following in application of the Minutes of 13 April 1962, on the establishment of European Schools (BGBl. 1969 II p. 1301), the European School in Karlsruhe and the additional protocol of the 15. December 1975 on the above-mentioned 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. Non-official table of contents

§ 2

(1) The European Schools have acquired items or have taken advantage of other services that have been awarded to them by: , the Federal Central Office for Taxes shall pay the turnover tax charged to them for this purpose by the entrepellent pursuant to section 14 (1) of the VAT Act and paid by them for the purpose of their statutory requirements. Application from the revenue of the sales tax if the tax amount exceeds 50 Deutsche Mark in the individual case. The first sentence shall not apply to the purchase of food and tobacco products.(2) The remuneration referred to in paragraph 1 shall only be granted to the extent that the other Member States grant 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 of at least one quarter of a quarter. A written communication shall be issued to the applicant if the application is not complied with.(4) The tax amount shall be 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. Non-official table of contents

§ 3

The import of items intended solely for the purposes of the European Schools ' statutory requirements , is import-tax-free. This does not apply to the importation of food and tobacco products. Section 2 (2) shall apply accordingly. A non-official table of contents

§ 4

If an item is sold that the European Schools have acquired or introduced for the purposes of their statutory requirements, , and for the acquisition or import of which they have been granted a discharge from the turnover tax or the import turnover tax in accordance with section 2 (1) or (3), the part of the turnover tax or the import turnover tax, which corresponds to the selling price, shall be applied to: to remove 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. Non-official table of contents

§ 5

(1) The two allowances that the Board of Governors of the European Schools supreme to the Directors and teachers of the European Schools in Karlsruhe and Munich, based on the regulations of the staff regulations of the teaching staff of the European Schools, in the version in force, are exempt from the part of the income tax which they depart from.(2) The salaries and similar remuneration paid by another Member State represented on the Board of Governors to the European School in Karlsruhe, including the Director for their activities at the School, shall be: 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 in accordance with the salaries and similar references to be made by another State Party to the European Patent Convention of 5 November 2000. 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. Non-official table of contents

§ 6

The foreign staff of the European Schools in Karlsruhe and Munich, as well as the foreign staff members of the European Schools Members of the family and family members shall not be subject to the requirement of residence permit. The provisions on the general reporting obligation under the reporting laws of the countries remain unaffected. Non-official table of contents

§ 7

§ 2 is applicable to tax amounts on which deliveries and other services are based, which are based on the 31. It will be carried out in December 1984. Non-official 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 Code of Transfers of Contents The Law of the Incoming Formula, which is the law of 28. February 1964 (BGBl. 187), also in the Land of Berlin. Non-official table of contents

§ 9

This regulation occurs with effect from 1. 1 January 1985.