Onder 4.32 Parket bij de Hoge Raad 16 juli 2020

The wording of the basic exemption contained in Article 34 is very wide. Although there are several specific exceptions to the exemption, it is probable that in cases of ambiguity, national revenue authorities and courts should in construing them lean in favour of the (…) general exemption. None of the terms used in Article 34 are defined in the Convention, and difficulty is sometimes encountered, given the diversity of national systems of raising revenue, in distinguishing between a tax, a social security contribution, and a charge. The Organization for Economic Co-operation and Development has given the following definition of a tax: ‘The term taxes is confined to compulsory, unrequited payments to general government; unrequited in the sense that benefits provided by government to tax payers are not normally in proportion to their payments.’ Payments for licences required under national law in respect of vehicles, radio and television, dogs, hunting, firearms, and so on are generally regarded as ‘dues and taxes’ within the general exemption. It must be noted that the diplomatic agent is not thereby relieved from the obligation to obtain a licence as required by local laws and regulations, or from demonstrating that he is fit to hold the licence in question.

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