Exemption from national and local taxation

Exemption from liability to serve as a witness

Exemption from liability for public service

Inviolability of property

Inviolability of correspondence

Counterclaims

Waiver of diplomatic immunity

The immunity from jurisdiction of an individual entitled to such protection may be waived only by his government.

A waiver of immunity from civil or administrative proceedings does no more than allow the person concerned to stand trial; a second and specific waiver is required before the judgment can be put into effect.

If legal proceedings are started by a person enjoying diplomatic immunity he is not entitled to claim immunity from jurisdiction in respect of any counterclaim directly connected with the principal claim.

The papers and correspondence of a diplomatic agent and of members of his family forming part of his household (provided that they are not nationals or permanent residents of the host state) are inviolable.

The property of a diplomatic agent and of members of his family forming part of his household (provided that they are not nationals or permanent residents of the host state) are inviolable.

A diplomatic agent and members of his family forming part of household (provided that they are not nationals or permanent residents of the host state) are exempt from all personal and public services and from military obligations such as requisitioning, billeting or military contribution and from jury service.

A diplomatic agent and members of his family forming part of his household (provided that they are not nationals or permanent residents of the host state) are not obliged to give evidence as witnesses (but in many cases do so in order to assist justice).

A diplomatic agent and members of his family forming part of his household (provided that they are not nationals or permanent residents of the host state) are exempt from all dues and taxes, personal or real, national, regional or municipal, except for:

(a) Indirect taxes of a kind normally incorporated in the price of goods or services, e.g. value-added tax (though in some instances a refund of such taxes and excise duties is made on a reciprocal basis or to promote sales of goods manufactured in the receiving state).

(b) Dues and taxes on private immovable property situated in the territory of the host state, unless it is held on behalf of the sending state for the purposes of the mission.

(c) Estate, succession or inheritance dues levied by the host state, subject to the provisions referred to in Article 39 of the Vienna Convention. Generally speaking, such duties are not levied on an individual’s movable property provided that its presence in the receiving state could reasonably be related to his official functions, and provided that he or she was not a permanent resident or national of the state concerned.

(d) Dues and taxes on private income originating in the host state, and capital taxes levied on commercial undertakings in that state.

(e) Charges levied for specific services rendered. (In UK practice this covers one-quarter approximately of local authority rates or taxes relating to services such as roads, street lighting and refuse collection from which a diplomat is deemed to derive direct benefit).

(f) Registration, court or record fees, mortgage dues and stamp dues in respect of immovable property (except for immovable property required as part of the premises of the mission in which case fees and dues are payable only in respect of specific services rendered).

Дата добавления: 2014-12-27