TNAG-1493-FCO40-2051-Future-of-Hong-Kong-General-Agreement-on-Tariffs-and-Trade-(-1986 — Page 26

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Mr Feap, WED LF

S

子

Reference..

WRW 01411.

Fe

1511985

37

लवन

SWISS VEHICLE TAXES: APPLICATION TO PERMANENT MISSIONS IN GENEVA

1.

dated

302

3.

You have asked for my advice on the letters from Geneva 17 May and 25 June

I attach copies of:

35

the Interim Arrangement on Privileges and Immunities of the United Nations concluded between the UN Secretary General and the Swiss Federal Council, of June/July 1946;

Decision of the Swiss Federal Council concerning the legal status of permanent delegations to the European Office of the United Nations and to other international organisations based in Switzerland of 30 March 1948.

In addition to these two documents, there are some 1952 Swiss Customs Regulations which are relevant to permanent missions, but not to our question. The following advice is based on the assumption that the first of the above-mentioned documents is what is referred to as the Headquarters Agreement, and that both documents continue in force and have not been superseded by later texts. Geneva will no doubt correct us if I am wrong.

4. You will see that Article IV of the Interim Arrangement sets out the privileges and immunities of "representatives of members of the United Nations on its principal and subsidiary organs and at conferences convened by the United Nations", and says that these persons shall enjoy these privileges and immunities "while exercising their functions and during their journey to and from the place of meeting". The expression "representatives" is deemed to include all delegates, deputy delegates, advisers etc. Article IV is based very closely on the same provision in the General Convention on the Privileges and Immunities of the United Nations, to which Switzerland is not a party. While it could be argued that it is intended only to cover visiting delegations, and not permanent missions, such an argument is not very convincing. At the same time, it would seem to be true that those who drafted this text had visiting delegations particularly in mind. Moreover, where it is intended to cover permanent missions it is normal to draft provisions somewhat differently. The privileges and immunities listed in Article IV are, in some respects, more limited than those accorded to diplomatic agents under the 1961 Vienna Convention. This is in particular true of immunity from legal process which is confined to official acts. However, you will see that section 9(g) provides in general terms for representatives to enjoy "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 indirect taxes or sales taxes".. It would not seem to me that the vignette is an indirect tax.

!

5.

...

The Decision of the Swiss Federal Council equates members of permanent missions with the corresponding members of the staff of diplomatic missions. It is therefore in general more generous than the Interim Arrangement. It is not an international agreement (though it presumably reflects discussions between Switzerland and the UN). It therefore does not give rights

/under

18-77