Art. 5 Overeenkomst tussen het Koninkrijk der Nederlanden en de Europese Octrooiorganisatie betreffende het onderdeel van het Europees Octrooibureau in 's-Gravenhage, inclusief Afzonderlijke overeenkomst, Reimbursement of taxes and duties

Overeenkomst tussen het Koninkrijk der Nederlanden en de Europese Octrooiorganisatie betreffende het onderdeel van het Europees Octrooibureau in 's-Gravenhage, inclusief Afzonderlijke overeenkomst

1. The following taxes and duties shall in particular be considered to fall under Article 4, paragraph 2, of the Protocol:

a. Turnover tax on goods supplied or services rendered to the Organisation;

b. Excise duties on goods;

c. Tax on acquisition of real property, insurance tax and stock exchange tax.

2. The turnover tax paid in respect of goods supplied or services rendered shall be refunded to the Organisation on application. The tax on hydrocarbons such as fuel oil and motor fuels which the Organisation requires for official purposes shall be refunded to the Organisation on application. Excise duty paid on goods supplied and required for official purposes shall be refunded to the Organisation on application. The Organisation shall submit applications for reimbursement within three months after the quarter during which payment was made for goods supplied or services rendered and shall send the relevant documents together with the applications. The Organisation undertakes to facilitate the verification by the competent authorities of the facts on which the tax exemption or tax refund can be based. No refund shall be granted unless the price of the goods supplied or the services rendered exceeds 225 euros per transaction.