1. With regard to article 5, paragraph 2, of the Protocol on Privileges and Immunities of the Common Appeal Court, the Federal Republic of Germany starts from the fact that at the intergovernmental conference on Community patents held in Luxembourg in December 1985 the Contracting States agreed that the term "purchases" also includes the use of services. It is prepared to include services in the exemption if the other Contracting States do the same.
2. The Federal Republic of Germany interprets the term "exemptions" in relation to purchases used in article 8, paragraph 1, as subsequent relief through reimbursement of tax (see also article 5, paragraph 2, of the Protocol). This procedure is applied by all international and supranational organizations. It interprets the term "sold or given away" in said provision to include leasing.
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