Onder 4.33 Parket bij de Hoge Raad 16 juli 2020

The interpretation of these words in regard to property taxes is discussed above, in the context of the identical exception in Article 23 which confers a general exemption on the sending State and the head of the mission from tax in respect of the premises of the mission. At the Vienna Conference, the Austrian representative stated his understanding that this exception included ‘charges for permission to install and operate a wireless or television receiver’. The United Kingdom, however, does not require members of diplomatic missions to purchase television or radio licences. In view of the inviolability of the premises where radios and television sets are operated, it would be impossible to enforce a national requirement to obtain or pay for such licences. Generally speaking, however, as pointed out above, a distinction should be made between a requirement to obtain a licence, which may involve a demonstration of fitness to hold or to operate, and payment for the licence, which is normally regarded as a tax and not as a charge for any ‘specific service rendered’.

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