---
title: "<Статус Третьего протокола к Генеральному соглашению о привилегиях и иммунитетах Совета Европы (ETS N 28) (Страсбург, 6 марта 1959 года)> [рус., англ.]"
status: действует
canonical: "https://bukva.ai/docs/status-tretego-protokola-k-generalnomu"
---

## <Статус Третьего протокола к Генеральному соглашению о привилегиях и иммунитетах Совета Европы (ETS N 28) (Страсбург, 6 марта 1959 года)> [рус., англ.]

# <Статус Третьего протокола к Генеральному соглашению о привилегиях и иммунитетах Совета Европы (ETS N 28) (Страсбург, 6 марта 1959 года)> [рус., англ.]


<div align="center">

<a id="p100002"></a>**СПИСОК ПОДПИСАНИЙ И РАТИФИКАЦИЙ**<br>
**ТРЕТЬЕГО [ПРОТОКОЛА](https://bukva.ai/docs/protokol-3-se-sovet-evropy-2/statya-1) К ГЕНЕРАЛЬНОМУ СОГЛАШЕНИЮ О ПРИВИЛЕГИЯХ**<br>
**И ИММУНИТЕТАХ СОВЕТА ЕВРОПЫ (ETS N 28)**<br>
**(СТРАСБУРГ, 6 МАРТА 1959 ГОДА)**

</div>


<a id="p100003"></a>(по состоянию на 29 октября 2026 года)

<a id="p100101"></a>Вступление в силу: 15.03.1963


| Государства - члены Совета Европы | Дата подписания | Дата ратификации | Дата вступления в силу | Примечания | [R](#p100008). | [D](#p100008). | [A](#p100008). | [T](#p100008). | [C](#p100008). | [O](#p100008). |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Австрия |  |  |  | [1](#p100017) |  |  |  |  |  |  |
| Азербайджан |  |  |  | [1](#p100017) |  |  |  |  |  |  |
| Албания |  |  |  |  |  |  |  |  |  |  |
| Андорра |  | 20.03.2023 [a](#p100007) | 20.03.2023 |  | [R](#p100140). |  | [A](#p100140). |  |  |  |
| Армения |  |  |  | [1](#p100017) |  |  |  |  |  |  |
| Бельгия | 06.03.1959 | 26.10.1962 | 15.03.1963 |  |  |  |  |  |  |  |
| Болгария |  | 31.10.2008 [a](#p100007) | 31.10.2008 |  |  |  |  |  |  |  |
| Босния и Герцеговина |  | 17.11.2005 [a](#p100007) | 17.11.2005 |  |  |  |  |  |  |  |
| Великобритания |  | [a](#p100007) |  | [1](#p100017) |  |  |  |  |  |  |
| Венгрия |  | 02.09.2004 [a](#p100007) | 02.09.2004 |  |  |  |  |  |  |  |
| Германия | 18.03.1959 | 08.08.1963 | 08.08.1963 |  | [R](#p100039). |  |  | [T](#p100039). |  |  |
| Греция | 18.03.1959 | 29.05.1961 | 15.03.1963 |  |  |  |  |  |  |  |
| Грузия |  | 25.03.2008 [a](#p100007) | 25.03.2008 |  |  |  |  |  |  |  |
| Дания |  | 05.10.1989 [a](#p100007) | 05.10.1989 |  |  |  |  |  |  |  |
| Ирландия |  | 18.04.2017 [a](#p100007) | 18.04.2017 |  |  |  | [A](#p100119). |  |  |  |
| Исландия | 20.04.1959 | 16.02.1971 | 16.02.1971 |  |  |  |  |  |  |  |
| Испания |  | 16.12.1996 [a](#p100007) | 16.12.1996 |  | [R](#p100081). |  |  |  |  |  |
| Италия | 06.03.1959 | 15.03.1963 | 15.03.1963 |  | [R](#p100045). |  |  |  |  |  |
| Кипр |  | 30.11.1967 [a](#p100007) | 30.11.1967 |  |  |  |  |  |  |  |
| Латвия |  | 14.12.2000 [a](#p100007) | 14.12.2000 |  |  |  |  |  |  |  |
| Литва |  | 19.10.2000 [a](#p100007) | 19.10.2000 |  | [R](#p100063). |  |  |  |  |  |
| Лихтенштейн |  | 11.12.1979 [a](#p100007) | 11.12.1979 |  | [R](#p100050). | [D](#p100050). |  |  |  |  |
| Люксембург | 17.03.1959 | 13.09.1960 | 15.03.1963 |  |  |  |  |  |  |  |
| Мальта |  | 07.06.1977 [a](#p100007) | 07.06.1977 |  |  |  |  |  |  |  |
| Монако |  |  |  | [1](#p100017) |  |  |  |  |  |  |
| Нидерланды |  | 08.08.1978 [a](#p100007) | 08.08.1978 |  | [R](#p100068). |  |  | [T](#p100068). |  |  |
| Норвегия |  |  |  |  |  |  |  |  |  |  |
| Польша |  | 17.12.2018 [a](#p100007) | 17.12.2018 |  |  |  |  |  |  |  |
| Португалия |  |  |  |  |  |  |  |  |  |  |
| Республика Молдова |  | 02.09.2016 [a](#p100007) | 02.09.2016 |  | [R](#p100110). |  | [A](#p100110). |  |  |  |
| Румыния |  | 14.02.2017 [a](#p100007) | 14.02.2017 |  |  |  |  |  |  |  |
| Сан-Марино |  | 26.08.2020 [a](#p100007) | 26.08.2020 |  |  |  |  |  |  |  |
| Северная Македония |  |  |  |  |  |  |  |  |  |  |
| Сербия |  |  |  |  |  |  |  |  |  |  |
| Словацкая Республика |  | 21.10.2016 [a](#p100007) | 21.10.2016 |  |  |  |  |  |  |  |
| Словения |  | 18.03.1997 [a](#p100007) | 18.03.1997 |  |  |  |  |  |  |  |
| Турция | 31.03.1959 | 16.01.1975 | 16.01.1975 |  |  |  |  |  |  |  |
| Украина |  | 10.08.2023 [a](#p100007) | 10.08.2023 |  | [R](#p100149). |  |  |  |  |  |
| Финляндия |  | 04.08.2016 [a](#p100007) | 04.08.2016 |  | [R](#p100105). |  |  |  |  |  |
| Франция | 17.03.1959 | 10.03.1978 | 10.03.1978 |  |  |  |  |  |  |  |
| Хорватия |  | 11.10.1997 [a](#p100007) | 11.10.1997 |  |  |  |  |  |  |  |
| Черногория |  |  |  |  |  |  |  |  |  |  |
| Чешская Республика |  | 09.02.2001 [a](#p100007) | 09.02.2001 |  |  | [D](#p100023). |  |  |  |  |
| Швейцария |  | 13.12.1973 [a](#p100007) | 13.12.1973 |  | [R](#p100091). |  |  |  |  |  |
| Швеция |  | 18.09.1992 [a](#p100007) | 18.09.1992 |  | [R](#p100086). |  |  |  |  |  |
| Эстония |  | 17.12.1998 [a](#p100007) | 17.12.1998 |  | [R](#p100030). |  | [A](#p100030). |  |  |  |



| Общее количество подписаний без ратификаций | 0 |
| --- | --- |
| Общее количество ратификаций/присоединений | 35 |


<a id="p100007"></a>*Примечания.* a - присоединение; s - подписание без оговорок о ратификации; su - правопреемство; r - подписание "ad referendum".
<a id="p100008"></a>R - оговорки; D - заявления, денонсации, частичные отмены; A - государственные органы; T - территориальное применение; C - уведомление; O - возражения.





<div align="center">

<a id="p100102"></a>**CHART OF SIGNATURES AND RATIFICATIONS OF TREATY 028**

<a id="p100009"></a>**THIRD PROTOCOL**<br>
**TO THE GENERAL AGREEMENT ON PRIVILEGES AND IMMUNITIES**<br>
**OF THE COUNCIL OF EUROPE**

</div>


<a id="p100012"></a>Status as of: 29.10.2026

<a id="p100011"></a>    Title                    Third  Protocol  to  the  General Agreement on
                             Privileges  and  Immunities  of the Council of
                             Europe
    Reference                ETS No. 028
    Opening of the treaty    Strasbourg   06/03/1959   -  Treaty  open  for
                             signature   by   the  member   States  of  the
                             Development  Bank and for accession by the new
                             members of the Bank
    Entry into Force         15/03/1963 - Special conditions.

<a id="p100013"></a>Members of Council of Europe


|  | Signature | Ratification | Entry into Force | Notes | [R](#p100019). | [D](#p100019). | [A](#p100019). | [T](#p100019). | [C](#p100019). | [O](#p100019). |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Albania |  |  |  |  |  |  |  |  |  |  |
| Andorra |  | 20.03.2023 [a](#p100007) | 20.03.2023 |  | [R](#p100140). |  | [A](#p100140). |  |  |  |
| Armenia |  |  |  | [1](#p100017) |  |  |  |  |  |  |
| Austria |  |  |  | [1](#p100017) |  |  |  |  |  |  |
| Azerbaijan |  |  |  | [1](#p100017) |  |  |  |  |  |  |
| Belgium | 06.03.1959 | 26.10.1962 | 15.03.1963 |  |  |  |  |  |  |  |
| Bosnia and Herzegovina |  | 17.11.2005 [a](#p100018) | 17.11.2005 |  |  |  |  |  |  |  |
| Bulgaria |  | 31.10.2008 [a](#p100018) | 31.10.2008 |  |  |  |  |  |  |  |
| Croatia |  | 11.10.1997 [a](#p100018) | 11.10.1997 |  |  |  |  |  |  |  |
| Cyprus |  | 30.11.1967 [a](#p100018) | 30.11.1967 |  |  |  |  |  |  |  |
| Czech Republic |  | 09.02.2001 [a](#p100018) | 09.02.2001 |  |  | [D](#p100023). |  |  |  |  |
| Denmark |  | 05.10.1989 [a](#p100018) | 05.10.1989 |  |  |  |  |  |  |  |
| Estonia |  | 17.12.1998 [a](#p100018) | 17.12.1998 |  | [R](#p100030). |  | [A](#p100030). |  |  |  |
| Finland |  | 04.08.2016 [a](#p100018) | 04.08.2016 |  | [R](#p100105). |  |  |  |  |  |
| France | 17.03.1959 | 10.03.1978 | 10.03.1978 |  |  |  |  |  |  |  |
| Georgia |  | 25.03.2008 [a](#p100018) | 25.03.2008 |  |  |  |  |  |  |  |
| Germany | 18.03.1959 | 08.08.1963 | 08.08.1963 |  | [R](#p100039). |  |  | [T](#p100039). |  |  |
| Greece | 18.03.1959 | 29.05.1961 | 15.03.1963 |  |  |  |  |  |  |  |
| Hungary |  | 02.09.2004 [a](#p100018) | 02.09.2004 |  |  |  |  |  |  |  |
| Iceland | 20.04.1959 | 16.02.1971 | 16.02.1971 |  |  |  |  |  |  |  |
| Ireland |  | 18.04.2017 [a](#p100018) | 18.04.2017 |  |  |  | [A](#p100119). |  |  |  |
| Italy | 06.03.1959 | 15.03.1963 | 15.03.1963 |  | [R](#p100045). |  |  |  |  |  |
| Latvia |  | 14.12.2000 [a](#p100018) | 14.12.2000 |  |  |  |  |  |  |  |
| Liechtenstein |  | 11.12.1979 [a](#p100018) | 11.12.1979 |  | [R](#p100050). | [D](#p100050). |  |  |  |  |
| Lithuania |  | 19.10.2000 [a](#p100018) | 19.10.2000 |  | [R](#p100063). |  |  |  |  |  |
| Luxembourg | 17.03.1959 | 13.09.1960 | 15.03.1963 |  |  |  |  |  |  |  |
| Malta |  | 07.06.1977 [a](#p100018) | 07.06.1977 |  |  |  |  |  |  |  |
| Monaco |  |  |  | [1](#p100017) |  |  |  |  |  |  |
| Montenegro |  |  |  |  |  |  |  |  |  |  |
| Netherlands |  | 08.08.1978 [a](#p100018) | 08.08.1978 |  | [R](#p100068). |  |  | [T](#p100068). |  |  |
| North Macedonia |  |  |  |  |  |  |  |  |  |  |
| Norway |  |  |  |  |  |  |  |  |  |  |
| Poland |  | 17.12.2018 [a](#p100007) | 17.12.2018 |  |  |  |  |  |  |  |
| Portugal |  |  |  |  |  |  |  |  |  |  |
| Republic of Moldova |  | 02.09.2016 [a](#p100018) | 02.09.2016 |  | [R](#p100110). |  | [A](#p100110). |  |  |  |
| Romania |  | 14.02.2017 [a](#p100018) | 14.02.2017 |  |  |  |  |  |  |  |
| San Marino |  | 26.08.2020 [a](#p100007) | 26.08.2020 |  |  |  |  |  |  |  |
| Serbia |  |  |  |  |  |  |  |  |  |  |
| Slovak Republic |  | 21.10.2016 [a](#p100018) | 21.10.2016 |  |  |  |  |  |  |  |
| Slovenia |  | 18.03.1997 [a](#p100018) | 18.03.1997 |  |  |  |  |  |  |  |
| Spain |  | 16.12.1996 [a](#p100018) | 16.12.1996 |  | [R](#p100081). |  |  |  |  |  |
| Sweden |  | 18.09.1992 [a](#p100018) | 18.09.1992 |  | [R](#p100086). |  |  |  |  |  |
| Switzerland |  | 13.12.1973 [a](#p100018) | 13.12.1973 |  | [R](#p100091). |  |  |  |  |  |
| Turkiye | 31.03.1959 | 16.01.1975 | 16.01.1975 |  |  |  |  |  |  |  |
| Ukraine |  | 10.08.2023 [a](#p100007) | 10.08.2023 |  | [R](#p100149). |  |  |  |  |  |
| United Kingdom |  | [a](#p100007) |  | [1](#p100017) |  |  |  |  |  |  |



| Total number of signatures not followed by ratifications | 0 |
| --- | --- |
| Total number of ratifications/accessions | 35 |


<a id="p100103"></a>Notes
<a id="p100018"></a>a: Accession s: Signature without reservation as to ratification su: Succession r: Signature "ad referendum".
<a id="p100019"></a>R.: Reservations D.: Declarations, Denunciations, Derogations A.: Authorities T.: Territorial Application C.: Communication O.: Objection.
<a id="p100017"></a>1: Not a member of the Council of Europe Development Bank.





<div align="center">

<a id="p100020"></a>**RESERVATIONS AND DECLARATIONS FOR TREATY No. 028**

<a id="p100021"></a>**THIRD PROTOCOL**<br>
**TO THE GENERAL AGREEMENT ON PRIVILEGES AND IMMUNITIES OF THE**<br>
**COUNCIL OF EUROPE**

</div>


<a id="p100022"></a>**Declarations in force as of today**
Status as of: 29.10.2026

<a id="p100140"></a>Andorra
<a id="p100141"></a>Reservation contained in the instrument of accession deposited on 20 March 2023 - Or. Fr.
<a id="p100142"></a>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.
<a id="p100143"></a>Period covered: 20/03/2023
<a id="p100144"></a>Articles concerned: 7
<a id="p100145"></a>Declaration contained in the instrument of accession deposited on 20 March 2023 - Or. Fr.
<a id="p100146"></a>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).
<a id="p100147"></a>**Period covered: 20/03/2023**
<a id="p100148"></a>Articles concerned: 3

<a id="p100023"></a>Czech Republic
<a id="p100024"></a>Declaration contained in a Notification from the Government of the Czech Republic handed at the time of deposit of the instrument of accession, on 9 February 2001 - Or. Engl.
<a id="p100025"></a>The Czech Republic makes the following notification, in respect of Article 3 of the Protocol, concerning the authority responsible for the executory formula:
<a id="p100026"></a>"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.
<a id="p100027"></a>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".
<a id="p100028"></a>**Period covered: 09/02/2001**
<a id="p100029"></a>Articles concerned: 3

<a id="p100030"></a>Estonia
<a id="p100031"></a>Reservation contained in the instrument of accession deposited on 17 December 1998 - Or. Engl.
<a id="p100032"></a>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.
<a id="p100033"></a>Period covered: 17/12/1998
<a id="p100034"></a>Articles concerned: 7
<a id="p100035"></a>Declaration contained in the instrument of accession deposited on 17 December 1998 - Or. Engl.
<a id="p100036"></a>The Republic of Estonia designates the City Court of Tallinn as the competent authority for the purpose of Article 3 of the Protocol.
<a id="p100037"></a>**Period covered: 17/12/1998**
<a id="p100038"></a>Articles concerned: 3

<a id="p100105"></a>Finland
<a id="p100106"></a>Reservation contained in the instrument of accession deposited on 4 August 2016 - Or. Engl.
<a id="p100107"></a>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.
<a id="p100108"></a>**Period covered: 04/08/2016**
<a id="p100109"></a>Articles concerned: 3

<a id="p100039"></a>Germany
<a id="p100040"></a>Reservation made at the time of signature, on 18 March 1959, and confirmed at the time of deposit of the instrument of ratification, on 8 August 1963 - Or. Engl./Fr.
<a id="p100041"></a>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.
<a id="p100042"></a>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.
<a id="p100043"></a>**Period covered: 08/08/1963**
<a id="p100044"></a>Articles concerned: 7

<a id="p100119"></a>Ireland
<a id="p100120"></a>Declaration contained in a letter from the Permanent Representative of Ireland, dated 18 April 2017, deposited with the instrument of accession on 18 April 2017 - Or. Engl.
<a id="p100121"></a>Ireland designates the High Court of Ireland as the competent authority for the purposes of Article 3 of the Third Protocol.
<a id="p100122"></a>**Period covered: 18/04/2017**
<a id="p100123"></a>Articles concerned: 3

<a id="p100045"></a>Italy
<a id="p100046"></a>Reservation made at the time of signature, on 6 March 1959, and confirmed at the time of deposit of the instrument of ratification, on 15 March 1963 - Or. Engl./Fr.
<a id="p100047"></a>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".
<a id="p100048"></a>**Period covered: 15/03/1963**
<a id="p100049"></a>Articles concerned: 3

<a id="p100050"></a>Liechtenstein
<a id="p100051"></a>Reservation contained in the instrument of accession, deposited on 11 December 1979 - Or. Fr.
<a id="p100052"></a>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.
<a id="p100053"></a>Period covered: 11/12/1979
<a id="p100054"></a>Articles concerned: 7
<a id="p100055"></a>Reservation contained in the instrument of accession, deposited on 11 December 1979 - Or. Fr.
<a id="p100056"></a>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.
<a id="p100057"></a>Period covered: 11/12/1979
<a id="p100058"></a>Articles concerned: 7
<a id="p100059"></a>Declaration contained in the instrument of accession, deposited on 11 December 1979 - Or. Fr.
<a id="p100060"></a>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.
<a id="p100061"></a>**Period covered: 11/12/1979**
<a id="p100062"></a>Articles concerned: 0

<a id="p100063"></a>Lithuania
<a id="p100064"></a>Reservation contained in the instrument of accession deposited on 19 October 2000 - Or. Engl.
<a id="p100065"></a>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.
<a id="p100066"></a>**Period covered: 19/10/2000**
<a id="p100067"></a>Articles concerned: 7

<a id="p100068"></a>Netherlands
<a id="p100069"></a>Reservation contained in a letter from the Permanent Representative of the Netherlands, dated 8 August 1978, handed to the Secretary General at the time of deposit of the instrument of accession, on the same day - Or. Engl.
<a id="p100070"></a>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.
<a id="p100071"></a>Period covered: 08/08/1978
<a id="p100072"></a>Articles concerned: 13
<a id="p100073"></a>Reservation contained in a letter from the Permanent Representative of the Netherlands, dated 8 August 1978, handed to the Secretary General at the time of deposit of the instrument of accession, on the same day - Or. Engl.
<a id="p100074"></a>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.
<a id="p100075"></a>Period covered: 08/08/1978
<a id="p100076"></a>Articles concerned: 13
<a id="p100077"></a>Declaration contained in the instrument of accession, deposited on 8 August 1978 - Or. Engl.
<a id="p100078"></a>The Protocol will apply to the Kingdom in Europe.
<a id="p100079"></a>**Period covered: 08/08/1978**
<a id="p100080"></a>Articles concerned: 0

<a id="p100124"></a>Poland
<a id="p100125"></a>Reservation contained in the instrument of accession deposited on 17 December 2018 - Or. Engl.
<a id="p100126"></a>Reservation to Article 3, paragraph 2, of the Protocol:
<a id="p100127"></a>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.
<a id="p100128"></a>Period covered: 17/12/2018
<a id="p100129"></a>Articles concerned: 3
<a id="p100130"></a>Reservation contained in the instrument of accession deposited on 17 December 2018 - Or. Engl.
<a id="p100131"></a>Reservation to Article 7, paragraph 4, of the Protocol:
<a id="p100132"></a>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.
<a id="p100133"></a>Period covered: 17/12/2018
<a id="p100134"></a>Articles concerned: 7
<a id="p100135"></a>Declaration contained in the instrument of accession deposited on 17 December 2018 - Or. Engl.
<a id="p100136"></a>Declaration to Article 3, paragraph 2, of the Protocol:
<a id="p100137"></a>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.
<a id="p100138"></a>**Period covered: 17/12/2018**
<a id="p100139"></a>Articles concerned: 3

<a id="p100110"></a>Republic of Moldova
<a id="p100111"></a>Reservation contained in a Note Verbale from the Ministry of Foreign Affairs of the Republic of Moldova, dated 28 June 2016, deposited with the instrument of accession on 2 September 2016 - Or. Engl.
<a id="p100112"></a>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.
<a id="p100113"></a>Period covered: 02/09/2016
<a id="p100114"></a>Articles concerned: 7
<a id="p100115"></a>Declaration contained in a Note Verbale from the Ministry of Foreign Affairs of the Republic of Moldova, dated 28 June 2016, deposited with the instrument of accession on 2 September 2016 - Or. Engl.
<a id="p100116"></a>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.
<a id="p100117"></a>**Period covered: 02/09/2016**
<a id="p100118"></a>Articles concerned: 3

<a id="p100081"></a>Spain
<a id="p100082"></a>Reservation contained in the instrument of accession, deposited on 16 December 1996 - Or. Span./Engl.
<a id="p100083"></a>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.
<a id="p100084"></a>**Period covered: 16/12/1996**
<a id="p100085"></a>Articles concerned: 7

<a id="p100086"></a>Sweden
<a id="p100087"></a>Reservation contained in the instrument of accession, deposited on 18 September 1992 - Or. Engl.
<a id="p100088"></a>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.
<a id="p100089"></a>**Period covered: 18/09/1992**
<a id="p100090"></a>Articles concerned: 3

<a id="p100091"></a>Switzerland
<a id="p100092"></a>Reservation made at the time of deposit of the instrument of accession, on 13 December 1973 - Or. Fr.
<a id="p100093"></a>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.
<a id="p100094"></a>Period covered: 13/12/1973
<a id="p100095"></a>Articles concerned: 7
<a id="p100096"></a>Reservation made at the time of deposit of the instrument of accession, on 13 December 1973 - Or. Fr.
<a id="p100097"></a>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.
<a id="p100098"></a>**Period covered: 13/12/1973**
<a id="p100099"></a>Articles concerned: 7

<a id="p100149"></a>Ukraine
<a id="p100150"></a>Reservation contained in the instrument of accession deposited on 10 August 2023 - Or. Engl.
<a id="p100151"></a>Ukraine does not consider itself bound by Article 3, paragraph 2, of the Third Protocol.
<a id="p100152"></a>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.
<a id="p100153"></a>Period covered: 10/08/2023

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<a id="p100154"></a>Articles concerned: 3

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