Exonération d’impôts, de droits de douane et de restrictions à l'importation/exportation - APIC

Malte

Malta - Diplomatic Immunities and Privileges Act Implementing ICC 2011 EN

Article 13
Representatives of States participating in the Assembly and its subsidiary organs and representatives of intergovernmental organizations
1. Representatives of States Parties to the Statute attending meetings of the Assembly and its subsidiary organs, representatives of other States that may be attending meetings of the Assembly and its subsidiary organs as observers in accordance with article 112, paragraph 1, of the Statute, and representatives of States and of intergovernmental organizations invited to meetings of the Assembly and its subsidiary organs shall, while exercising their official functions and during their journey to and from the place of meeting, enjoy the following privileges and immunities:
(f) The same privileges in respect of currency and exchange facilities as are accorded to representatives of foreign Governments on temporary official missions;
(i) Such other privileges, immunities and facilities not inconsistent
with the foregoing as diplomatic agents enjoy, except that they shall have no right to claim exemption from customs duties on goods imported (otherwise as part of their personal baggage) or from excise duties or sales taxes.
2. Where the incidence of any form of taxation depends upon residence, periods during which the representatives described in paragraph 1 attending the meetings of the Assembly and its subsidiary organs are present in a State Party for the discharge of their duties shall not be considered as periods of residence.

Article 15
Judges, Prosecutor, Deputy Prosecutors and Registrar
6. The salaries, emoluments and allowances paid to the judges, the Prosecutor, the Deputy Prosecutors and the Registrar by the Court shall be exempt from taxation. Where the incidence of any form of taxation depends upon residence, periods during which the judges, the Prosecutor, the Deputy Prosecutors and the Registrar are present in a State Party for the discharge of their functions shall not be considered as periods of residence for purposes of taxation. States Parties may take these salaries, emoluments and allowances into account for the purpose of assessing the amount of taxes to be applied to income from other sources.

Article 16
Deputy Registrar, staff of the Office of the Prosecutor and staff of the Registry
1. The Deputy Registrar, the staff of the Office of the Prosecutor and the staff of the Registry shall enjoy such privileges, immunities and facilities as are necessary for the independent performance of their functions. They shall be accorded:
(d) Exemption from taxation on the salaries, emoluments and allowances paid to them by the Court. States Parties may take these salaries, emoluments and allowances into account for the purpose of assessing the amount of taxes to be applied to income from other sources;
(h) The same privileges in respect of currency and exchange facilities as are accorded to the officials of comparable rank of diplomatic missions established in the State Party concerned;
(j) The right to import free of duties and taxes, except payments for
services, their furniture and effects at the time of first taking up post in the State Party in question and to re-export their furniture and effects free of duties and taxes to their country of permanent residence.
2. States Parties shall not be obliged to exempt from income tax pensions or annuities paid to former Deputy Registrars, members of the staff of the Office of the Prosecutor, members of the staff of the Registry and their dependants.

Article 18
Counsel and persons assisting defence counsel
1. Counsel shall enjoy the following privileges, immunities and facilities to the extent necessary for the independent performance of his or her functions, including the time spent on journeys, in connection with the performance of his or her functions and subject to production of the certificate referred to in paragraph 2 of this article:
(g) The same privileges in respect of currency and exchange facilities as are accorded to representatives of foreign Governments on temporary official missions;
3. Where the incidence of any form of taxation depends upon residence, periods during which counsel is present in a State Party for the discharge of his or her functions shall not be considered as periods of residence .

Article 21
Experts
1. Experts performing functions for the Court shall be accorded the following privileges, immunities and facilities to the extent necessary for the independent exercise of their functions, including the time spent on journeys in connection with their functions, subject to production of the document referred to in paragraph 2 of this article:
(f) The same privileges in respect of currency and exchange facilities as are accorded to representatives of foreign Governments on temporary official missions;

Accords sur les privilèges et immunités de la Cour Pénale Internationale - APIC

Article 8 Exonération d’impôts, de droits de douane et de restrictions à l’importation ou à l’exportation

1. La Cour, ses avoirs, revenus et autres biens, de même que ses opérations et transactions, sont exonérés de tout impôt direct, ce qui comprend, entre autres, l’impôt sur le revenu, l’impôt sur le capital et l’impôt sur les sociétés, ainsi que les impôts directs perçus par les autorités provinciales et locales. Il demeure entendu, toutefois, que la Cour ne demandera pas l’exonération d’impôts qui sont, en fait, des redevances à taux fixe afférentes à l’utilisation de services publics, dont le montant dépend de la quantité de services rendus, et qui peuvent être identifiés, décrits et détaillés avec précision.

2. La Cour est exonérée de tous droits de douane et impôts sur le chiffre d’affaires à l’importation et exemptée de toutes prohibitions et restrictions d’importation ou d’exportation sur les articles importés ou exportés par elle pour son usage officiel, ainsi que sur ses publications.

3. Les articles ainsi importés ou achetés en franchise ne peuvent être vendus ou autrement aliénés sur le territoire d’un État Partie, à moins que ce ne soit à des conditions agréées par les autorités compétentes de cet État Partie.