Common use of FISCAL PROVISIONS Clause in Contracts

FISCAL PROVISIONS. The Contracting Authority is in respect of its financial interest in this Contract exempt from all duties and taxes, including value added tax. The Contractor is subject to Value Added Tax. The Value Added Tax registration No. of the contractor is: [to be completed]. If the Contractor is not exempt from Value Added and other Taxes, he shall make available to the Contracting Authority, upon request, all supporting documents which the Contracting Authority might need in order to apply to the tax authorities for the reimbursement pursuant to Articles 3 and 4 of the Protocol on the Privileges and Immunities of the European Union of any duties and taxes paid in the course of the performance of this Contract. Where the Contractor is exempt from Value Added Tax, he is required to submit proof from to this effect from his tax authorities or by a professional, who enjoys special public trust (certified accountant, attorney).