Citaat | Parket bij de Hoge Raad 16 juli 2020

Onder 4.31 Parket bij de Hoge Raad 16 juli 2020

Een alinea uit Parket bij de Hoge Raad 16 juli 2020, ECLI:NL:PHR:2020:697.

The second class of exception comprises indirect taxes, and this is reflected in Article 34(a). The main reason for this exception is the administrative inconvenience of establishing within each State a system for ensuring that diplomats do not pay the tax element of the price of goods or services or that the tax element is refunded to them, and the difficulty of ensuring that such a system is not abused. Arrangements have been made in some States to relieve diplomats from indirect taxes—but these arrangements are normally applicable only to substantial purchases in a context where the receiving State is eager to promote purchase of a local product over the alternative option of duty-free import of a foreign product. As a general rule it has been concluded that the amounts of tax at issue do not justify the administrative complications.

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