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R4BP 3


Why are the activities of ECHA not taxable?

ECHA is not a private company or a service provider but a European public authority. The exclusion of ECHA's activities and transactions from taxation also results from Article 13(1) of Directive 2006/112/EC (1) on a common system of value added tax, which stipulates:

"States, regional and local government authorities and other bodies governed by public law shall not be regarded as taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions".

As it is not a taxable person, ECHA does not have a tax residence in any Member State and thus has no taxation number in Finland.

The invoices that ECHA sends through R4BP 3 to companies are issued according to the BPR and the BPR Fee Regulation. Thus, they do not concern private transactions but are fees under public law applicable in all Member States. Based on Directive 2006/112/EC and particularly Article 13(1), these fees are not subject to taxation in any Member State. In the absence of taxation of the fees in any Member State or elsewhere, ECHA shall not be bound to complete any formalities imposed on taxable persons for the avoidance of double taxation.

1) OJ L 347, 11.12.2006, p. 1

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