FISCAL EXEMPTIONS (INSTITUTIONS OF THE EUROPEAN COMMUNITIES) REGULATIONS

FISCAL EXEMPTIONS

(INSTITUTIONS OF THE EUROPEAN COMMUNITIES)

SUBSIDIARY LEGISLATION 337.46

FISCAL EXEMPTIONS (INSTITUTIONS OF THE

EUROPEAN COMMUNITIES) REGULATIONS

1st May, 2004

LEGAL NOTICE 288 of 2004.

The title of these regulations is the Fiscal Exemptions

(Institutions of the European Communities) Regulations.

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 Import Duties Act, in terms of

article 15 thereof;

(b) with reference to the Duty on Documents and

Transfers Act, in terms of article 23 thereof;

(c) with reference to the Excise Duty Act, in terms of

article 14(2) thereof, provided that the provisions of

that article shall also apply to the officers and classes

of officers of such Institutions;

(d) with reference to the Value Added Tax Act, in terms of

article 70 thereof, provided that the provisions under

the Value Added Tax (Refund of Value Added Tax in

terms of Diplomatic and Consular Arrangements

Regulations, or such any other regulations as may be

substituted therefor, shall also apply to the officers and

classes of officers of such Institutions, and provided

further that relief from such duty shall

FISCAL EXEMPTIONS

(INSTITUTIONS OF THE EUROPEAN COMMUNITIES)

(i)

apply on a refund basis on the value of such

goods or services that amounts to no less than

two hundred and forty Euro (240 Euro),

including tax, per invoice in the case of

purchases made by such Institutions, and on the

value as provided for under Value Added Tax

(Refund of Value Added Tax in terms of

Diplomatic

and

Consular

Arrangements

Regulations or any such other regulations as

may be substituted therefor, in the case of

officers and classes of officers of such

Institutions

Provided that refund of VAT on local

purchases made by such Institutions shall be

made on the basis of listings of the invoices

which qualify for refund and which shall be

made by request at the end of a calendar year by

the European Communities to the Ministry of

Finance. Nothing, however, shall prevent the

competent VAT authorities from viewing

supporting fiscal documentation

Provided further that for refund of VAT on

purchases made by officers and classes of

officers of such Institutions, a claim in terms of

the provisions of these regulations shall be made

to the Ministry of Foreign Affairs and

Investment Promotion and shall not be valid

unless it is accompanied by valid fiscal receipts

which are required to be issued in terms of the

other provisions of the said Act;

(ii) apply on a direct exemption basis on the value of

such goods and services that amounts to no less

than two hundred and forty Euro (240 Euro),

including tax, per invoice in the case of intra-

community purchases made by such Institutions.