Debates Parlamentares - Diário 030, p. 193 (2021-11-04)

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4 DE NOVEMBRO DE 2021

193

Article 7

Flags and emblems

The Centre shall have the right to use the flags and emblems of the Centre for its Official Activities, including

at its Seat and on any of its vehicles, in the territory of the Portuguese Republic.

Article 8

Tax exemptions

1. The property and income resulting from the official activities of the Centre shall be exempt from all direct

taxes, including corporate income tax, capital tax and capital gains tax, conveyance tax, road tax (Imposto

Único de Circulação, IUC) and local tax on real estate.

2. The Portuguese Republic will account, whenever possible, adequate administrative provisions to exempt

and reimburse the value of procurements that include indirect taxes and sales taxes within the price of movable

and immovable property, acquired for the official activities by the Centre.

Article 9

Import and export exemptions

The Centre shall be exempt from import and export duties and from any taxes, prohibitions and restrictions

on goods of whatsoever nature imported or exported by it, as the result of its official activities, in accordance

with the law applicable in the Portuguese Republic.

Article 10

Alienation to third parties

1. The goods acquired in accordance with Article 8 or imported in accordance with Article 9 of this

Agreement cannot be donated, sold, or rented or otherwise disposed of within five years of their acquisition.

2. If the period specified in the previous paragraph is not respected, the competent authorities will be

notified and any necessary taxes or import duties shall be paid.

Article 11

Funds, foreign currency and assets

Without being restricted by controls, regulations or moratoria of any kind, the Centre may:

(a) Hold funds, currency or movable valuables of any kind and operate accounts in any currency;

(b) Transfer freely its funds, currency or movable valuables from one country to another or within any

country and convert any currency held by it into any other currency.

CHAPTER III

IMMUNITIES AND PRIVILEGES OF PERSONS IN OFFICIAL FUNCTIONS AND STAFF MEMBERS

Article 12

Persons in Official Functions

1. Persons in Official Functions shall, while exercising official functions, enjoy the following privileges and

immunities:

(a) Immunity from every form of legal process, including after the termination of their mission, in respect of

spoken or written statements, and from all acts performed by them directly related with their official functions;

4 DE NOVEMBRO DE 2021 193 Article 7 Flags and emblems The Centre shall have the right to use the flags and emblems of the Centre for its Official Activities, including at its Seat and on any of its vehicles, in the territory of the Portuguese Republic. Article 8 Tax exemptions 1. The property and income resulting from the official activities of the Centre shall be exempt from all direct taxes, including corporate income tax, capital tax and capital gains tax, conveyance tax, road tax (Imposto Único de Circulação, IUC) and local tax on real estate. 2. The Portuguese Republic will account, whenever possible, adequate administrative provisions to exempt and reimburse the value of procurements that include indirect taxes and sales taxes within the price of movable and immovable property, acquired for the official activities by the Centre. Article 9 Import and export exemptions The Centre shall be exempt from import and export duties and from any taxes, prohibitions and restrictions on goods of whatsoever nature imported or exported by it, as the result of its official activities, in accordance with the law applicable in the Portuguese Republic. Article 10 Alienation to third parties 1. The goods acquired in accordance with Article 8 or imported in accordance with Article 9 of this Agreement cannot be donated, sold, or rented or otherwise disposed of within five years of their acquisition. 2. If the period specified in the previous paragraph is not respected, the competent authorities will be notified and any necessary taxes or import duties shall be paid. Article 11 Funds, foreign currency and assets Without being restricted by controls, regulations or moratoria of any kind, the Centre may: (a) Hold funds, currency or movable valuables of any kind and operate accounts in any currency; (b) Transfer freely its funds, currency or movable valuables from one country to another or within any country and convert any currency held by it into any other currency. CHAPTER III IMMUNITIES AND PRIVILEGES OF PERSONS IN OFFICIAL FUNCTIONS AND STAFF MEMBERS Article 12 Persons in Official Functions 1. Persons in Official Functions shall, while exercising official functions, enjoy the following privileges and immunities: (a) Immunity from every form of legal process, including after the termination of their mission, in respect of spoken or written statements, and from all acts performed by them directly related with their official functions;

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