Zetelovereenkomst tussen het Koninkrijk der Nederlanden en de Internationale Nikkel Studie Groep

1

The Group shall have the right to use codes and to dispatch and receive official correspondence and other official communications by courier or in sealed bags, which shall have the same privileges and immunities as diplomatic couriers and bags.

2

No censorship shall be applied to official communications of the Group by whatever means of communication.

1

In respect of taxes and duties the Group shall:

• a.

  enjoy exemption, within the scope of its official activities, from all direct taxes including income tax, capital tax, corporation tax and direct taxes levied by local authorities;

• b.

  enjoy exemption from stock-exchange tax, insurance tax and tax on capital duty;

• c.

  be granted exemption from motor-vehicle tax in respect of its motor-vehicles used for its official activities. In order to apply this exemption the Group shall file a request for each puchase to which this exemption is applicable;

• d.

  be accorded a refund of Value Added Tax (BTW) paid on the supply of goods or services of substantial value, with the exception of motor-vehicles, necessary for its official activities. In this connection it is envisaged that claims for refund will be made only in respect of goods and services supplied on a recurring basis or involving considerable expenditure;

• e.

  be accorded a refund of the excise duty element included in the price of spirits and hydrocarbons such as fuel, oils and motor fuels purchased by the Group and necessary for its official activities;

• f.

  enjoy exemption from all import duties and taxes in respect of goods, including motor-vehicles, whose import or export by the Group is necessary for the exercise of its official activities;

• g.

  enjoy exemption from the real property-transfer tax for the obtaining of the accommodation of its Headquarters, provided that the activities performed from this real property are within the scope of the official function of the Group.

2

The provisions of paragraph 1 shall not apply to taxes and duties which are considered to be charges for public utility services.

3

Goods acquired or imported under paragraph 1 of this article shall not be sold, given away, or otherwise disposed of, except in accordance with conditions agreed upon with the Government.

1

The Secretary-General shall, together with members of the family forming part of his household, not being servants, enjoy the privileges and immunities to which a Head of a diplomatic Mission in the Kingdom of the Netherlands is entitled, unless they are either a Netherlands national or a permanent resident of the Netherlands.

2

The Secretary-General shall not practise for personal profit any professional or commercial activity in the Netherlands outside the exercise of his function with the Group.

3

The members of the family referred to in paragraph 1 of this article shall not, when they practise a professional or commercial activity for personal profit, enjoy immunity from administrative and civil jurisdiction in respect of acts performed in the course of or in connection with the practice of such activities.

However the immunity with regard to the execution of the judgement will stand unless waived in accordance with paragraph 2 of article 15.

4

With regard-to activities referred to in paragraph 3 of this article the persons concerned shall neither enjoy any fiscal privilege nor exemption from the Netherlands social security provisions.

5

Except insofar as additional immunities may be granted by the Netherlands Government, the Secretary-General, who is a Netherlands national or permanently resident in the Netherlands shall enjoy only immunity from jurisdiction and inviolability in respect of official acts performed in the exercise of his functions.

1

The staff members of the Group:

• a.

  shall, even after they have left the service of the Group, be immune from legal process with respect to acts performed by them in their official capacity, including words written or spoken.

  This immunity shall, however, not apply in case of a motor-traffic offence committed by a staff member nor in the case of a civil action by a third party for damage arising from an accident caused by a motor-vehicle belonging to or driven by him or her;

• b.

  shall enjoy inviolability of all their official papers and documents;

• c.

  shall, subject to the conditions and following the procedure laid down by the Group and agreed with the Government, be subject to a tax, for the benefit of the Group, on salaries and emoluments paid by the Group. From the date on which this tax is applied such salaries and emoluments shall be exempt from Netherlands income tax;

• d.

  in the event that the Group operates a system for the payment of pensions and annuities to its former staff members and their dependants, paragraph c, shall not apply to such pensions and annuities.

2

Moreover, the staff members who do not have the Netherlands nationality:

• a.

  shall enjoy exemption from all measures restricting immigration, from aliens registration formalities and from all obligations in respect of military service. Members of their families forming part of their household shall enjoy the same facilities;

• b.

  shall be given, together with members of their families forming part of their household, the same repatriation facilities in time of international crisis as officials of comparable rank of diplomatic Missions;

• c.

  shall not require a work permit as regards their official functions with the Group;

• d.

  shall, in accordance with the regulations in force, have relief from duties and taxes (except payments for services) in respect of import of their furniture and personal effects, including one motorvehicle, at the time of first taking up their post in the Netherlands and the right on the termination of their function in the Netherlands to export with relief from duties and taxes their furniture and personal effects, subject, in both cases, to the conditions agreed with the Government.

1

The Group shall notify the Ministry of Foreign Affairs of:

• a.

  the appointment of a Secretary-General and staff members by the Group, their arrival and their final departure or the termination of their functions with the Group;

• b.

  the arrival and final departure of members of the family forming part of the household of the persons referred to under a, and, where appropriate, the fact that a person becomes or ceases to be a member of the family;

2

The privileges and immunities granted to the respective categories of persons referred to under paragraph 1 of this article will be implemented upon arrival of such persons and will be repealed two weeks after notification to the Ministry that either the person has terminated his or her function with the Group, or has ceased to be a member of the family of a person referred to under paragraph 1, sub a, or has left the employ of such a person. In any case, privileges and immunities will be repealed immediately after final departure of the persons concerned.

1

The Secretary-General shall be exempt from social security provisions in force in the Netherlands, unless he is not covered by the social security scheme of the Group.

2

In the event that the Group shall have established its own social security system or shall have adhered to a social security scheme in both cases offering coverage comparable to the coverage under Netherlands legislation, the Group and its employees to whom the aforementioned scheme applies, shall be exempt from social security provisions in force in the Netherlands, unless the employee takes up a gainful activity in the Netherlands.

1

The immunities, and privileges provided for in this Agreement are granted in the interest of the Group and not for the personal benefit of the individuals themselves. It is the duty of the Group and all persons enjoying such immunities and privileges to observe in all other respects the laws and regulations of the Netherlands.

2

The Secretary-General shall have the right and the duty to waive the immunity of the Group and any staff member, in cases where the immunity would impede the course of justice and can be waived without prejudice to the interests of the Group. In respect of the Secretary-General of the Group the Group has a similar right and duty.

3

The Group shall co-operate at all times with the appropriate authorities to facilitate the proper administration of justice and prevent the occurrence of any abuse in connection with the privileges and immunities in the Agreement.

4

This Agreement shall be implemented and interpreted in the light of its primary purpose of enabling the Group to discharge fully and efficiently its functions.

1

This Agreement shall enter into force the day following the day that both Parties have notified each other in writing that the required procedures to that end have been completed.

2

With respect to the Kingdom of the Netherlands this Agreement shall apply to the part of the Kingdom in Europe only.