Decision ID: 002389

In October 1992 the 1971 Fund Assembly considered the notion of ‘received’ in Article 10.1 of the Fund Convention and, in particular, its application in respect of certain storage companies in the Netherlands. The Assembly confirmed the position taken at its 1st extraordinary session, in particular that failing payment by persons reported other than the physical receivers, the physical receivers should ultimately be liable to pay contributions irrespective of whether the persons reported had their place of business or residence in a Member State or not. The Assembly also agreed that storage companies in the Netherlands were liable to pay contributions in respect of any quantities actually received by them.

Date: 30.09.1992
Category: Application of the Conventions
Subject: Interpretation of 'received' in Article 10.1 of the 1971 and 1992 Fund Conventions