0.748.131.934.923.1 Exchange of notes of the 6/16 May 2003 relating to the conditions of application of the VAT system at the airport of Basel-Mulhouse in force between May 16, 2003 (State October 28, 2003) original text federal Department of Foreign Affairs Bern, May 16, 2003 Embassy of France Berne the federal Department of Foreign Affairs presents its compliments to the Embassy of France and has the honour to acknowledge receipt of his note of 6 May 2003 of the following content : "The Embassy of France presents its compliments to the federal Department of Foreign Affairs and has the honor to him indicate that the french Government interprets the exchange of notes of 15 May 1965 relating to the conditions of the scheme taxes on turnover at the operations of construction and installation of the airport of Basel-Mulhouse as applying to the only construction and installation of airport operations , excluding all future real estate work. Accordingly, future real estate transactions in the grip of the airport remain subject to the french system of turnover tax under the terms of common law, which are referred to, as an indication, in an annex to the present note.
The Embassy of France would be grateful to the federal Department of Foreign Affairs to him confirm his agreement on interpreting the above. In this case, this note, as well as the Swiss note in response, will constitute an agreement between the Government of the French Republic and the Swiss federal Council with interpretation of the exchange of notes of 15 May 1965 relating to the conditions of application of the system of taxes on turnover of construction and installation of the Basel-Mulhouse Airport operations.
The Embassy of France takes this opportunity to renew to the federal Department of Foreign Affairs the assurance of his high regard."
The Department has the honor to inform the Embassy that the Swiss federal Council has agreed to proposals that precede.
The Department takes this opportunity to renew to the Embassy the insurance of its high consideration.
Appendix annex to the exchange of notes relating to the conditions of application of the VAT system at the airport of Basel - Mulhouse under french law in force, and subject to any changes that might be made later: 1) the establishment of public law "airport of Basel-Mulhouse" is subject to french VAT system according to the rules laid down by the general tax code. VAT applies to all of the turnover achieved by the airport. The airport has the refund of VAT on all of the charges.
(2) the real estate work in the Swiss customs sector by the airport or of other owners are the french VAT system in the same way as those undertaken in customs areas french or common. Businesses not established in the European Community, providers of real estate work, can reclaim the French VAT through a tax representative who will be able, if necessary, Basel-Mulhouse Airport.
The tax representative must identify the undertakings concerned with the tax centre which it depends and accomplish declarative and payment obligations incumbent on them. He can get a refund of tax under the conditions of ordinary law.
11 State. July 2006