Legal capacity and exemption from indirect taxes and customs duties
Article 3
1. The Facility shall have legal capacity, in particular to hold bank accounts, acquire, hold or dispose of assets, supplies and services, employ staff, enter into contracts, agreements and administrative arrangements, discharge its liabilities and be a party to legal proceedings, as required in order to implement this Decision. The Facility shall not have the purpose, or the effect, of making a profit. 2. In accordance with the second paragraph of Article 3 of Protocol No 7 on the Privileges and Immunities of the European Union the Member States shall, wherever possible, take the appropriate measures to exempt, remit or refund the amount of indirect taxes or sales taxes included in the price of movable or immovable property, where the Facility makes, for its official use, substantial purchases the price of which includes taxes of this kind. Such provisions shall not be applied, however, so as to have the effect of distorting competition within the Union. Furthermore in accordance with the first paragraph of Article 4 of that Protocol, imports of goods into the Union by the Facility are exempt from all customs duties.