Exemption of Official Fees from Taxation
Professor Eileen Denza
- 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...