Chapter I. Legislative texts concerning the legal status of the United Nations and related intergovernmental organizations

1. Czech Republic

   Texts of relevant provisions of the laws enacted in the Czech Republic in 2005 and relating to the legal status or privileges and immunities of the United Nations, the specialized agencies or

   the international Atomic Energy Agency

   (a) . Act .No . 5 /200 .to .regulate .excise .taxes, .as .amended .by .Act .No .217/2005 . amending .Act .No . 5 /200 .to .regulate .excise .taxes .as .amended, .Act .No . 265/1991 .to .regulate .the .competences .of .the .authorities .of .the .Czech . Republic .concerning .prices .as .amended, .and .some .other .acts

   “ . . .

   Section .15 . Tax .refunds .available .to .persons .enjoying . .privileges .and .immunities

   (1) . For .the .purposes .of .this .Act, .a .person .enjoying .privileges .and .immunities .under . a .treaty .which .is .part .of .the .Czech .legislation .(hereinafter .referred .to .as .a .“person .enjoying . privileges .and .immunities”) .means:

   . .

   (c) . A .representation .of .an .international .organization, . .

   (f) . An .officer .of .a .representation .of .an .international .organization .who .is .not .permanently .resident .in .the .tax .territory .of .the .Czech .Republic .and .is .not .a .national .of .the . Czech .Republic, .provided .that .he/she .has .been .permanently .assigned .to .perform .his/her . official .functions .in .the .tax .territory .of .the .Czech .Republic, .and .a .foreign .national .who .is . a .member .of .a .special .mission .accredited .to .the .Czech .Republic .and .is .not .permanently . resident .in .the .tax .territory .of .the .Czech .Republic,

   (g) . A .family .member .of .any .of .the .persons .referred .to .in .(e) .or .(f), .provided .that . he/she .forms .part .of .their .household .in .the .tax .territory .of .the .Czech .Republic, .has .reached . the .age .of .15 .years, .is .not .a .national .of .the .Czech .Republic .and .has .been .registered .by .the . Ministry .of .Foreign .Affairs

   (2) . The .paid .tax .shall .be .refunded

   * . Unofficial .translation .provided .by .the .Czech .Republic .

   . UNITED .NATIONS .JURIDICAL .YEARBOOK .2005

   . .

   (e) . To .the .person .referred .to .in .paragraph .1 .(b)-(d) .in .the .maximum .amount .of .CZK . 500,000 .per .calendar .year, .unless .otherwise .provided .by .an .international .treaty .published . in .the .Collection .of .International .Treaties,

   . .

   (g) . . To .the .person .referred .to .in .paragraph .1 .(f), .including .his/her .family .members . as .defined .in .paragraph .1 .(g), .in .the .maximum .amount .of .CZK .100,000 .per .calendar .year, . unless .otherwise .provided .by .an .international .treaty .published .in .the .Collection .of .International .Treaties

   (3) . The .limit .for .tax .refunds .as .defined .in .paragraph .2 .includes .the .tax .paid .on . selected .tax-free .products .in .terms .of .section .11, .paragraph .1 .(a) .or .(e), .brought .from . another .Member .State .[of the European Union] .or .imported .for .the .use .of .persons .enjoying .privileges .and .immunities .who .claim .tax .refunds .in .the .fiscal .period .to .which .such . claim .relates

   . .

   (6) . . . . .Other .persons .enjoying .privileges .and .immunities .in .terms .of .paragraph .1 .

   shall .qualify .for .refunds .of .taxes .paid .on .selected .products, .if .the .price .of .such .selected . products .paid .to .one .seller .in .one .calendar .day .and .indicated .in .one .document .proving .the . sale .in .accordance .with .paragraph .8 .is .higher .than .CZK .4,000 .including .tax .This .limitation .shall .not .apply .to .the .purchase .of .mineral .motor .or .heating .fuel .oils

   . .

   (8) . In .cases .where .the .quantity .of .purchased .products .is .higher .than .the .quantity . defined .in .section .4, .paragraph .3, .the .document .proving .the .sale, .which .is .to .be .issued .by . the .seller .on .request .not .later .than .on .the .working .day .following .the .date .of .such .request, . shall .include .the .following .data: . . .

   (9) . A .person .enjoying .privileges .and .immunities .may .claim .tax .refunds .in .a .tax . return .filed .on .a .printed .form .prescribed .by .the .Ministry .of .Finance

   . .

   Section .11 . Tax .exemptions

   (1) . The .tax .exemption .shall .apply .to .selected .products

   (a) . . Imported, .insofar .as .they .are .exempt .from .customs .duty, .with .the .exception .of . selected .products .that .are .returned .to .the .tax .territory .of .the .Czech .Republic .after .being . exported, .and .are .released .for .free .circulation,

   . .

   (e) . . Brought .from .the .territory .of .another .Member .State .[of the European Union] .for . the .use .of .the .persons .referred .to .in .section .15, .paragraph .1; .the .products .may .be .brought . from .another .Member .State .[of the European Union] .only .if .accompanied .by .the .documents .referred .to .in .section .26, .which .are .to .be .issued .by .the .consignor, .and .by .an .excise . tax .exemption .certificate .drawn .up .in .accordance .with .the .specimen .and .in .the .format . introduced .by .the .applicable .regulation .of .the .European .Community 1 *

   . . ”

   * 1 . Commission .Regulation .(EC) .No .31/96 .of .10 .January .1996 .on .the .excise .duty .exemption .certificate

   . chapter .I . 5

   (b) . Act .No . 8/2005 .to .regulate .radio .and .television .licence .fees .and .to . amend .certain .acts

   Note: .The .following .are .the .relevant .parts .of .the .Act .(see .especially .section .4), .including .the .footnotes .attached .to .its .published .text

   “ . . .

   Section .2 . Devices .subject .to .the .fee

   (1) . The .radio .licence .fee .shall .be .paid .on .any .device .technically .capable .of .reproducing .individually .selectable .radio .broadcasting, .regardless .of .the .receiving .mode .(hereinafter .referred .to .as .the .“radio .set”) .Such .device .shall .be .regarded .as .a .radio .set .even .if . modified .by .the .payer .for .any .other .purpose

   (2) . The .television .licence .fee .shall .be .paid .on .any .device .technically .capable .of . reproducing .individually .selectable .television .broadcasting, .regardless .of .the .receiving . mode .(hereinafter .referred .to .as .the .“television .set”) .Such .device .shall .be .regarded .as .a . television .set .even .if .modified .by .the .payer .for .any .other .purpose

   Section .3 . Payers

   (1) . The .payer .of .the .radio .licence .fee .is .a .natural .person .or .legal .entity .who .owns .a . radio .set .In .cases .where .a .radio .set .is .held .by .a .natural .person .or .legal .entity .who .is .not .its . owner, .or .where .it .is .used .by .such .person .or .entity .on .any .other .legal .grounds .for .at .least . one .month, .the .payer .is .such .person .or .entity

   (2) . The .payer .of .the .television .licence .fee .is .a .natural .person .or .legal .entity .who .owns . a .television .set .In .cases .where .a .television .set .is .held .by .a .natural .person .or .legal .entity .who . is .not .its .owner, .or .where .it .is .used .by .such .person .or .entity .on .any .other .legal .grounds .for . at .least .one .month, .the .payer .is .such .person .or .entity

   Section .4 . Exemption .from .radio .and .television .licence .fees

   (1) . The .exemption .from .radio .and .television .licence .fees .shall .apply .to

   (a) . . Foreign .persons .and .entities .enjoying .privileges .and .immunities .under .international .treaties .binding .on .the .Czech .Republic,1 .*

   . . ”

   1 . For .example, .Notice .No .157/1964 .concerning .the .Vienna .Convention .on .Diplomatic .Relations, .Notice . No .21/1968 .concerning .the .Convention .on .the .Privileges .and .Immunities .of .the .Specialized .Agencies . as .amended .by .Notice .No .37/1999, .Notice .No .32/1969 .concerning .the .Vienna .Convention .on .Consular . Relations, .Notice .No .40/1987 .concerning .the .Convention .on .Special .Missions, .Notice .No .52/1956 .concerning .the .accession .of .the .Czechoslovak .Republic .to .the .Convention .on .the .Privileges .and .Immunities . of .the .United .Nations, .approved .by .the .General .Assembly .of .the .United .Nations .on .February .13, .1946, . Act .No .125/1992 .concerning .the .establishment .of .the .Secretariat .of .the .Conference .on .Security .and . Cooperation .in .Europe .and .on .the .privileges .and .immunities .of .this .Secretariat .and .other .institutions . of .the .Conference .on .Security .and .Cooperation .in .Europe

   6 . UNITED .NATIONS .JURIDICAL .YEARBOOK .2005

2. France

   instruction of the general Tax Directorate*

   Mechanisms .for .implementing .the .Convention .on .the .Privileges .and . Immunities .of .the .Specialized .Agencies .of .the .United .Nations** *

   Introduction

   1 . The .United .Nations .system .consists .of .the .United .Nations, .its .components .(for . example, .the .Office .of .the .United .Nations .High .Commissioner .for .Refuges .and .the .United . Nations .Children’s .Fund) .and .independent .bodies .referred .to .as .specialized .agencies

   2 . The .legal .status .of .the .United .Nations .in .France .is...