Onder 4.30 Parket bij de Hoge Raad 16 juli 2020

Prior to the Vienna Convention certain broad principles could be deduced from state practice on personal taxation of diplomats, though there was uncertainty about the legal basis and the theoretical justification for these principles. In general diplomats were whether by custom, by specific domestic legislation, or (as in the United Kingdom) by a combination of the two, exempted from taxation. Some writers described this as customary international law, while others said that it was a matter of courtesy or comity only, that it depended on reciprocity or that it followed from the fact that no enforcement measures could be taken if the diplomat declined to pay the tax. (…) Tax privileges were also justified on varying, though not incompatible grounds; (…) first, that they derived from the principle that one sovereign does not tax another; secondly, that it was necessary to enable the diplomat to carry out his duties independently of the receiving State that he should be exempt from tax at least on goods and income connected with his work and residence in that State; and thirdly, that as a matter of administrative convenience — for revenue authorities as well as for diplomatic services — diplomats should be subject on a continuing basis to the tax regime of the sending State rather than to a succession of varying tax regimes in the States where they serve. All of these justifications were and remain sound reasons for tax exemption — and the second and third are helpful in explaining the exceptions to the general rule of exemption.

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