15 | II Série A - Número: 083S1 | 14 de Março de 2009

Article 9 Exemption from taxes, customs duties and import or export restrictions
1. The Tribunal, its assets, income and other property, and its operations and transactions shall be exempt from all direct taxes; it is understood, however, that the Tribunal shall not claim exemption from taxes which are no more than charges for public utility services. 2. The Tribunal shall be exempt from all customs duties, import turnover taxes and prohibitions and restrictions on imports and exports in respect of articles imported or exported by the Tribunal for its official use. 3. Goods imported or purchased under such an exemption shall not be sold or otherwise disposed of in the territory of a State Party, except under conditions agreed with the Government of that State Party. The Tribunal shall also be exempt from all customs duties, import turnover taxes, prohibitions and restrictions on imports and exports in respect of its publications.

Article 10 Reimbursement of duties and/or taxes
1. The Tribunal shall not, as a general rule, claim exemption from duties and taxes which are included in the price of movable and immovable property and taxes paid for services rendered. Nevertheless, when the Tribunal for its official use makes major purchases of property and goods or services on which duties and taxes are charged or are chargeable, States Parties shall make appropriate administrative arrangements for the exemption of such charges or reimbursement of the amount of duty and/or tax paid. 2. Goods purchased under such an exemption or reimbursement shall not be sold or otherwise disposed of, except in accordance with the conditions laid down by the State Party which granted the exemption or reimbursement. No exemption or reimbursement shall be accorded in respect of charges for public utility services provided to the Tribunal.

Article 11 Taxation
1. The salaries, emoluments and allowances paid to Members and officials of the Tribunal shall be exempt from taxation. 2. Where the incidence of any form of taxation depends upon residence, periods during which such Members or officials are present in a State for the discharge of their functions shall not be considered as periods of residence if such Members or officials are accorded diplomatic privileges, immunities and facilities. 3. States Parties shall not be obliged to exempt from income tax pensions or annuities paid to former Members and former officials of the Tribunal.

Article 12 Funds and freedom from currency restrictions
1. Without being restricted by financial controls, regulations or financial moratoriums of any kind, while carrying out its activities: (a) the Tribunal may hold funds, currency of any kind or gold and operate accounts in any currency; (b) the Tribunal shall be free to transfer its funds, gold or its currency from one country to another or within any country and to convert any currency held by it into any other currency; (c) the Tribunal may receive, hold, negotiate, transfer, convert or otherwise deal with bonds and other financial securities. 2. In exercising its rights under paragraph 1, the Tribunal shall pay due regard to any representations made by any State Party insofar as it is considered that effect can be given to such representations without detriment to the interests of the Tribunal.