Third Protocol to the General Agreement on Privileges and Immunities of the Council of Europe

Parties with reservations, declarations and objections

Party	Reservations / Declarations	Objections
Andorra	Yes	No
Czech Republic	Yes	No
Estonia	Yes	No
Finland	Yes	No
Germany	Yes	No
Ireland	Yes	No
Italy	Yes	No
Liechtenstein	Yes	No
Lithuania	Yes	No
Moldova	Yes	No
Netherlands, the Kingdom of the	Yes	No
Poland	Yes	No
Spain	Yes	No
Sweden	Yes	No
Switzerland	Yes	No
Ukraine	Yes	No

Andorra

20-03-2023

Concerning Article 7, paragraph 4.a, of the Protocol, the Government of the Principality of Andorra makes a reservation according to which the ratification does not implies, for Andorra, the obligation to concede to the exemption from taxes on income derived from bonds issued or loans contracted by the Fund.
Concerning Article 3, paragraph 2, of the Protocol, the Principality of Andorra notifies that jurisdiction in the matter of recognition and enforcement of decisions resulting from arbitration set out in the Third Protocol belongs to the competent Court of First instance (Batllia).

Czech Republic

09-02-2001

The Czech Republic makes the following notification, in respect of Article 3 of the Protocol, concerning the authority responsible for the executory formula:
The legislation of the Czech Republic permits the recognition and execution of final and enforceable foreign arbitration awards in the Czech Republic. The applicable legislation is laid down in Sections 38 and 39 of Act No. 216/1994 regulating arbitration proceedings and the execution of arbitration awards.
The execution of a foreign arbitration award in the Czech Republic is subject to the decision of the competent district court; the legal channels are the same as those prescribed for the execution of domestic court decisions. However, the competent district court that decides on the execution must state the reasons for such decision. The district court does not issue any separate decision on the recognition of a foreign arbitration award and directly orders the execution of such foreign arbitration award.

Estonia

17-12-1998

The Republic of Estonia makes a reservation to Article 7, paragraph 4, sub-paragraph a, according to which it reserves the right not to guarantee the exemption from taxes on income derived from interest on bonds issued or loans contracted by the Council of Europe Resettlement Fund.
The Republic of Estonia designates the City Court of Tallinn as the competent authority for the purpose of Article 3 of the Protocol.

Finland

04-08-2016

The Republic of Finland makes the reservation that it shall not be bound by Article 3, paragraph 2, of the Protocol. The legislation of the Republic of Finland permits enforcement of foreign arbitral awards. Arbitral awards are enforced in accordance with Sections 54 and 55 of the Arbitration Act (967/1992), which are based on the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards. The legislation applies accordingly to arbitral awards referred to in Article 3, paragraph 2, of the Protocol. An application for enforcement shall be submitted to the competent district court.

Germany

08-08-1963

As regards tax exemption, the Federal Republic of Germany will be unable to grant to Resettlement Fund loans more advantageous terms than those accorded to its own loans or the loans of other international organisations.
Article 7, paragraph 4, cannot therefore entail any obligation on the part of the Government of the Federal Republic of Germany to make the arrangements mentioned therein.

Ireland

18-04-2017

Ireland designates the High Court of Ireland as the competent authority for the purposes of Article 3 of the Third Protocol.

Italy

15-03-1963

With regard to Article 3, Italy reserves the right, in view of the general principles of its legal system, not to enforce by execution awards arising from the arbitration procedure mentioned in Article 2, paragraph 3, when such awards are contrary to the national "ordre public".

Liechtenstein

11-12-1979

As regards the exemption from taxes under the terms of Article 7, second paragraph, the Principality of Liechtenstein will not be able to grant for loans contracted by the Resettlement Fund advantages exceeding those granted to its own loans according to Liechtenstein law. The second paragraph of Article 7 cannot therefore involve any undertaking by the Principality of Liechtenstein to take the measures provided for in it.
As regards the remission or return, under the terms of Article 7, fourth paragraph, letter b, of indirect taxes which form part of the price to be paid for movable or immovable property or of the payment for services rendered, the Principality of Liechtenstein will not be able to grant to the Fund, in respect of its acquisition of merchandise or of services in Liechtenstein and intended for use on the territory of Liechtenstein, advantages exceeding those granted for its own acquisitions of merchandise or services according to Liechtenstein law. Article 7, fourth paragraph, letter b cannot therefore involve any undertaking by the Principality of Liechtenstein to take the measures provided for in that clause for the merchandise or services acquired by the Fund and used on the territory of Liechtenstein.
On 29 March 1923, the Principality of Liechtenstein concluded a customs treaty with the Swiss Confederation. Under this treaty, the Principality of Liechtenstein and Switzerland make up a common customs area with the effect that Swiss legislation concerning imports and exports, customs duties, import taxes, stamp duties and tax on turn-over also applies in the Principality of Liechtenstein.

Lithuania

19-10-2000

In accordance with Article 7, paragraph 4.b, of the Protocol, the Republic of Lithuania reserves itself the right not to exempt the Development Bank from the excise duties on acquired goods or services or not to refund such excise duties.

Moldova

02-09-2016

With reference to Article 7, paragraph 4, subparagraph a, of the Protocol, the Republic of Moldova reserves the right not to guarantee the exemption from taxes on income derived from interests on bonds issued or loans contracted by the Council of Europe Development Bank. The Ministry of Justice of the Republic of Moldova has been designated as the competent authority for the purpose of Article 3 of the Protocol.

Netherlands, the Kingdom of the

08-08-1978

In the Kingdom of the Netherlands immunity from jurisdiction shall not apply in the case of a motor traffic offence committed by a privileged person or in the case of damage caused by a motor vehicle belonging to or driven by such a person.
The Kingdom of the Netherlands reserves the right to take into account the salaries and emoluments exempted under Article 13 of the Third Protocol in conjunction with Article 18 of the General Agreement on Privileges and Immunities of the Council of Europe, Paris, 2 September 1949, when assessing the tax to be applied to income from other sources. It is understood that the exemption mentioned in Article 13 of the Third Protocol in conjunction with Article 18 of the General Agreement does not apply to pensions paid to former employees of the Fund.

Poland

17-12-2018

Reservation to Article 3, paragraph 2, of the Protocol:
The Republic of Poland makes a reservation that it shall not be bound by Article 3, paragraph 2, of the Protocol. Awards resulting from arbitration set out in the Protocol shall be recognized and enforced in accordance with the procedure provided for in the Polish Act from 17th November 1964 - Code of Civil Procedure.
Reservation to Article 7, paragraph 4, of the Protocol:
The Republic of Poland makes a reservation to Article 7, paragraph 4.a, of the Protocol, according to which it reserves the right not to guarantee the exemption from taxes on income derived from bonds issued or loans contracted by the Fund.
Declaration to Article 3, paragraph 2, of the Protocol:
The Republic of Poland notifies that jurisdiction in the matter of recognition and enforcement of awards resulting from arbitration set out in the Protocol has a competent court of appeal.

Spain

16-12-1996

With regard to the fourth paragraph, sub-paragraph a, of Article 7 of the Protocol, the Government of the Kingdom of Spain makes a reservation according to which the ratification does not oblige Spain to grant exemption from taxes on income derived from interest on bonds issued or loans contracted by the Fund.

Sweden

18-09-1992

Sweden makes the reservation that it shall not be bound by Article 3, paragraph 2, which provides for the enforcement of awards by execution resulting from arbitration in accordance with the third paragraph of Article 2.

Switzerland

13-12-1973

As regards the exemption from taxes, the Swiss Confederation will not be able to grant for loans contracted by the Resettlement Fund advantages exceeding those accorded to its own loans. The second paragraph of Article 7 cannot therefore involve any undertaking by the Swiss Confederation to take the measures provided for in it.
As regards the remission or return of indirect taxes which form part of the price to be paid for movable or immovable property or of the payment for services rendered, the Swiss Confederation will not be able to grant to the Fund, in respect of its acquisitions of merchandise or of services in Switzerland and intended for use on Swiss territory, advantages exceeding those granted for its own acquisitions of merchandise or services. Article 7, fourth paragraph, letter b cannot therefore involve any undertaking by the Swiss Confederation to take the measures provided for in that clause for the merchandise or services acquired by the Fund and used on Swiss territory.

Ukraine

10-08-2023

Ukraine does not consider itself bound by Article 3, paragraph 2, of the Third Protocol.
Awards resulting from arbitration referred to in the Article 2, paragraph 3, of the Third Protocol shall be recognised and enforced in accordance with the procedure provided for in the national legislation of Ukraine.