Privileges and Immunities

• Author: European Union Agency for Criminal Justice Cooperation (EU body or agency)
• Pages: 62-63

EUROJUST SINGLE PROGRAMMING DOCUMENT

Eurojust SPD 2020-2022 Last updated: 12-Dec-19 Pag e 62 of 73

VI. Privileges and Immunities

Agency Privileges

Privileges Granted to Staff

Protocol of Privileges and Immunities/Diplomatic Status

Education/Daycare

The privileges and immunities of the agency are

based on the Seat Agreement between Eurojust and

the Netherlands, the Agreement on Privileges and

Immunities between Eurojust and the Netherlands

and on Protocol No7 annexed to the EU Treaty.

Within the scope of its official activities, Eurojust is

exempt from: import taxes and duties, motor vehicle

tax, tax on passenger motor

vehicles and

motorcycles, value-

added tax paid on goods and

services supplied on a recurring basis or involving

considerable expenditure, excise duties included in

the price of alcoholic beverages and hydrocarbons

such as fuel oils and motor fuels, real property

transfer tax, insurance tax, energy tax, tax on water

mains, and any other taxes or duties of a substantially

similar character as the taxes provided for above.

The privileges and immunities of Eurojust post-holders are

based on the Seat Agreement between Eurojust and the

Netherlands, the Agreement on Privileges and Immunities

between Eurojust and the Netherlands and on Protocol No7

annexed to the EU Treaty. Two different regimes apply:

Nationa

l Members, Deputies and Assistants as well as the

Administrative Director and Heads of Units/Services and

their family members

are granted ‘AO’ status by the Host

S

tate. This status provides for certain VAT exemptions,

exemption from excise duties for alcoholic beverages, tobacco

products and fuel.

‘AO’ status also provides for exemption from tax on cars and

motorcycles (BPM) as well as the road tax (MRB) for two cars

registered on the post-holder’s name at the same time.

Other staff members, who are granted ‘BO’ status by the Host

State, are entitled to exemption from BPM and MRB for one

car registered in their name during the first ten years from the

date of taking up employment.

‘BO’ status also grants an exemption from excise duties for

motor vehicle fuel for the first 10 years of taking up

employment at Eurojust.

Eurojust staff receives

education allowance for

the school fees. S taff has to

pay for the education of its

children. Day-

care or

financial assistance for

day-

care costs is not

provided as this is a

private matter of staff

members.

As a courtesy of the Host

State, Eurojust post-

holders may request the

Dutch subsidy for the

reimbursement of a

percentage of day-care

and after-school care costs

of accredited centres.

Eurojust reimburses in

full the tuition fees of staff

whose childre

n are

studying at the European

School in The Hague.