GENERAL COMMUNIQUE OF THE FRAMEWORK AGREEMENT BETWEEN TURKEY AND EUROPEAN UNION FOR ASSISTANCE UNDER THE INSTRUMENT FOR PRE-ACCESSION (IPA II) SERIES NO: 1

The General Communiqué of the Framework Agreement for assistance under the Instrument for Pre-accession (IPA II) Series No: 1 has been published in the Official Gazette numbered 29623 on 13 February 2016. The objective of this Communiqué is to establish the implementation proce- dures and principles of the provisions regarding the tax exemptions laid down in Article 28 of the Framework Agreement in the scope of the authorization given by the Paragraph 3 of the same Article.

The taxes, customs and import duties and duties and levies and/or taxes of equivalent effect that may arise in the process of implementing the agreements financed by the European Union or joint contribution of Turkey and European Union shall not be financed by monetary assistance accord- ing to the provisions in the article 28/1 of the Framework Agreement. Besides of this general rule regarding the tax exemptions, the Communiqué regulates few exemptions from the taxes below:

  • Value Added Tax Exemption
  • Exemption from Special Consumption Tax
  • Exemptions in Depreciable economic assets
  • Exemption from Income and Corporate Tax
  • Inheritance and Transfer Tax Exemption
  • Stamp Duty and Charge Exemption
  • Special Communication Tax Exemption
  • Motor Vehicle Tax Exemption
  • Tax Exemption in Import Proceedings
OBEN