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Limitation Period for Conditional Tax Exemptions Granted Under European Union Grants
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Limitation Period for Conditional Tax Exemptions Granted Under European Union Grants
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Journal Article
Limitation Period for Conditional Tax Exemptions Granted Under European Union Grants
2024
Overview
The project-based grants provided to Turkey under the European Union Instrument for Pre-Accession Assistance (IPA) constitute a significant illustration of the applicationofconditionaltaxexemptionsandexceptions.InaccordancewithArticle 90 of the Constitution, the IPA Framework Agreements have been duly entered into force, thereby enabling the application of exemptions and exceptions to a range of tax types. While the general condition for the application of these exemptions is the existence of a valid Union Agreement, there are secondary conditions for each tax type that must be met. Consequently, in the event of the termination of the agreement or partial withdrawal of EU funds, the uncollected tax related to the exemption and the exemption itself should be accrued and collected with a tax loss penalty. In contrast to the statute of limitations in public law, the statute of limitations in private law has the effect of depriving the relevant party of their rights. Consequently, the cessation of the conditional exemption related to EUAgreements, i.e., the date of breach, represents a significant milestone in determining whether the agreement is within the limitation period or not.
Publisher
Istanbul University Press
Subject
