70 | II Série A - Número: 103 | 29 de Abril de 2014

(1) Fuels and lubricants for the use of aircraft, vessels, or any other motor vehicles and trailers owned by or operated in support of Allied Headquarters’ official activities.
(2) Fuels and lubricants used for heating/cooling systems or power generators in the operation of an Allied Headquarters.
(3) Use of harbours, airports and airfields.
(4) Airline, train, and ferry tickets, purchased by an Allied Headquarters for official travels.
(5) Activities covered by environmental regulations and programmes, in particular scrapping and disposal of property, and use of infrastructure. (6) Use or operation of radio, TV, or other telecommunication devices and equipment procured for military purposes, to include stamp duties and license fees and use of spectrum. (7) Dispatch and receiving of mail and packages from outside or within the Portuguese Republic through its postal services, with the exception of postal charges enforced in accordance with international agreements.
(8) Funds transferred to or by an Allied Headquarters.

3. The exemptions provided for in the present Article shall also apply to:

a. Import or supply of goods, other property and to services obtained by the Portuguese Republic acting in support of or on behalf of NATO or the Allied Headquarters specifically.
b. Goods, other property, as well as services, imported or acquired in the Portuguese Republic acting in support of or on behalf of an Allied Headquarters for use by commercial entities, whose services are acquired by an Allied Headquarters through a commercial contract performed within or outside the Portuguese Republic.
c. The exemptions in the previous sub-paragraphs are not to be applied, unless NATO or the Allied Headquarters are identified in the invoices as the beneficiaries of such goods, property or services.
d. The activities of Allied Headquarters morale and welfare programmes with regard to goods, supplies, other property, as well as services, on the condition that such activities are duly approved by the responsible Allied Headquarters.

4. Canteens, cafeterias, and messes:

a. The tax exemptions granted to Allied Headquarters in the Protocol, Article 8, and above, include import of and purchases in the Portuguese Republic of provisions, equipment, supplies, and other goods and services in reasonable quantities for the operation of canteens, messes and cafeterias, established with the purpose of sales or distribution of such provisions, supplies or services to members and their dependents. b. Without infringing on the rights of sending States to establish and operate similar facilities in accordance with the Agreement, Article XI, paragraph 4, the Allied Headquarters may operate, either directly or through a concessionaire:

(1) Canteens, understood as shops or exchanges, facilitating the provision of and reselling of tax- and duty-free goods and services to the members as identified in this Article and their dependents; (2) Cafeterias, understood as dining facilities serving the persons identified in this Article; (3) Messes, understood as facilities serving light meals, beverages, and promoting socialization among the persons identified in this Article.

c. An Allied Headquarters shall be exempt from taxes on income deriving from sales and services rendered in their canteens, messes, and cafeterias, or from other morale and welfare activities, whether operated directly or through a concessionaire. The tax exemption enjoyed by the Allied Headquarters does not extend to income or profit earned by a concessionaire and which the concessionaire under the Portuguese Republic laws may be responsible to report for tax purposes.
d. All persons permitted onto the premises of an Allied Headquarters, to include Local Wage Rate personnel, all contracted personnel, and visitors, no matter their nationality, may buy or be provided food and drink items to be consumed in the Headquarters cafeterias or messes, and may purchase Allied Headquarters