S.I. No. 914/2004 - Athena (Designation and Immunities) Order 2004

1. Within the scope of its official activities, the assets, income and other property belonging to ATHENA, or administered on behalf of the Member States by it, shall be exempt from all direct taxes.

2. Purchases or acquisitions made by ATHENA shall be exempt from all indirect taxes included in the price of movable and immovable property and services purchased for official use and involving considerable expenditure. The exemption may be granted by way of a refund or remission.

3. No exemption shall be granted on taxes which amount merely to charges for public utility services.

Article 4

Member States shall permit ATHENA to communicate freely and without need for permission, for all official purposes, and shall protect its right to do so. ATHENA 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 be subject to the same privileges and immunities as diplomatic couriers and bags.

GIVEN under the Official Seal of the Government, this 27th day of October, 2004.

BERTIE AHERN,

Taoiseach.

WHEREAS under section 42A (inserted by

section 1

of the

Diplomatic Relations and Immunities (Amendment) Act 1976

(No. 2 of 1976)) of the

Diplomatic Relations and Immunities Act 1967

(No. 8 of 1967), the Government may by order make provision to enable international organisations, communities or bodies, their institutions or organs and their property, and persons to have and enjoy in the State any inviolability, exemptions, facilities, immunities, privileges or rights provided for in relation to them by an international agreement to which the State or the Government is or intends to become a party

AND WHEREAS ATHENA is an international organisation, community or body, and Decision No. 2004/582/EC of the Representatives of the Governments of the Member States meeting within the Council of 28 April 2004 concerning privileges and immunities granted to ATHENA is such an agreement

NOW, the Government, in exercise of the powers conferred on them by the said section 42A, hereby order as follows