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Exemption of Official Fees from Taxation

Eileen Denza

From: Diplomatic Law: Commentary on the Vienna Convention on Diplomatic Relations (3rd Edition)

Professor Eileen Denza

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From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2023. All Rights Reserved.date: 24 April 2024

Diplomatic missions — Consular relations — Immunity from jurisdiction, taxation of foreign state property
The fees and charges levied by the mission in the course of its official duties shall be exempt from all dues and taxes. Article 28, which was based on a proposal by The Netherlands, states a rule so universally accepted and practised that debate on it in the International Law Commission was limited to whether it was necessary to include it in the draft as a separate article or whether a reference in the commentary might suffice.1 It was adopted by the Vienna Conference unanimously and without amendment.2 For the most part, fees and charges levied by a diplomatic...
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