FISCAL EXEMPTIONS (INSTITUTIONS OF THE EUROPEAN COMMUNTIES) RULES

FISCAL EXEMPTIONS

(INSTITUTIONS OF THE EUROPEAN COMMUNITIES )

SUBSIDIARY LEGISLATION 123.75

FISCAL EXEMPTIONS (INSTITUTIONS OF THE

EUROPEAN COMMUNTIES) RULES

1st May, 2004

LEGAL NOTICE 289 of 2004.

The title of these rules is the Fiscal Exemptions

(Institutions of the European Communities) Rules.

The provisions of these regulations shall apply to the

(a) European Parliament

(b) Council of the European Union

(c) European Commission

(d) European Court

of

Justice

of

the

European

Communities

(e) European Court of Auditors

(f)

other bodies

(i)

European Central Bank

(ii)

European Investment Bank

(iii)

European Ombudsman

(iv)

Any other body or organisation of the European

Communities as may be approved by the

Minister of Foreign Affairs and Investment

Promotion in concurrence with the Minister of

Finance from time to time.

The aforesaid Institutions of the European Communities

shall be entitled to the exemptions from taxes and duties as

specified herein

(a) with reference to the Income Tax Act, in terms of

article 12(2) thereof;

(b) with reference to the Motor Vehicles Registration and

Licensing Act, in terms of article 19(2) thereof.