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 Appendix to ANNEX II

PROCEDURE FOR THE APPLICATION IN SWITZERLAND OF THE PROTOCOL ON PRIVILEGES AND IMMUNITIES OF THE EUROPEAN UNION

1.  Extension of application to Switzerland

Wherever the Protocol on the privileges and immunities of the European Union (hereinafter ‘the Protocol’) contains references to Member States, the references shall be understood to apply equally to Switzerland, unless the following provisions determine otherwise.

2.  Exemption of the Support Office from indirect taxation (including VAT)

Goods and services exported from Switzerland shall not be subject to Swiss value added tax (VAT). In the case of goods and services provided to the Support Office in Switzerland for its official use, in accordance with the second paragraph of Article 3 of the Protocol, exemption from VAT shall be granted by way of refund. Exemption from VAT shall be granted if the actual purchase price of the goods and services mentioned in the invoice or equivalent document totals at least 100 Swiss francs (inclusive of tax).

The VAT refund shall be granted on presentation to the Swiss Federal Tax Administration's VAT Main Division of the Swiss forms provided for the purpose. As a rule, refund applications shall be processed within the three months following the date on which they were lodged together with the necessary supporting documents.

3.  Procedure for the application of the rules relating to the Support Office's staff

As regards the second paragraph of Article 12 of the Protocol, Switzerland shall exempt, according to the principles of its national law, officials and other servants of the Support Office within the meaning of Article 2 of Regulation (Euratom, ECSC, EEC) No 549/69 of the Council of 25 March 1969 determining the categories of officials and other servants of the European Communities to whom the provisions of Article 12, the second paragraph of Article 13 and Article 14 of the Protocol on the Privileges and Immunities of the Communities apply, from federal, cantonal and communal taxes on salaries, wages and emoluments paid to them by the EU and subject to an internal tax for its own benefit.

Switzerland shall not be considered as a Member State within the meaning of point 1 above for the application of Article 13 of the Protocol.

Officials and other servants of the Support Office and members of their families who are members of the social insurance system applicable to officials and other servants of the EU shall not be obliged to be members of the Swiss social security system.

The Court of Justice of the European Union shall have exclusive jurisdiction in any matters concerning relations between the Support Office or the European Commission and its staff with regard to the application of the Staff Regulations of Officials and the Conditions of Employment of Other Servants of the European Union and the other provisions of EU law laying down working conditions.