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## SECTION 7 

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## Article 27 and 28 from the Framework Agreement$^{1}$, signed on 11$^{th}$ of February 2015 

The contract is, as a rule, exempt from all taxes and duties, including value added tax (VAT) and Special Consumption Tax (SCT), Motorvehicle tax, Special communication tax, and/or taxes of equivalent effect, stamp or registration duties, special charges or any other charge having equivalent effect, pursuant to the provisions of Articles set out in the Framework Agreement signed between the Rebuplic of Turkey (herein- after will be referred “Turkey”) and the EU in 2015, extract of Article 27 & 28 of which are provided be- low. 

The Contractor shall accordingly complete the necessary formalities with the relevant authorities to ensure that the goods and/or services and/or works and/or grant activities required for performance of the Con- tract are exempt from taxes, customs, import duties, levies and/or taxes of equivalent effect, and stamp or registration duties or special charges or any other charge having equivalent effect in accordance with the rules that are set out below. Any matter not covered by the below provisions on tax and customs arrange- ments shall remain subject to the national legislation of Turkey. 

The relevant provisions of the Framework Agreement (the FWA) are as follows: 

## Granting of facilities for the implementation of programmes and execution of contracts 

(1) In order to ensure the effective implementation of programmes under IPA II, Turkey shall take all nec- essary measures to ensure: 

(a) that, in case of service, supplies or works tender procedures as well as grant awards and twinnings, natural or legal persons eligible to participate in award procedures pursuant to Article 19 shall be entitled to temporary installation and residence where the importance or the duration of the con- tract so warrants. This right shall be acquired only after the procedure has been launched and shall be enjoyed by the managerial and technical staff including RTAs, needed to carry out studies and other preparatory measures to the drawing up of bids/applications/proposals. This right shall ex- pire one month after the decision of contract award; 

(b) that tenderers and applicants can submit their bids/applications/proposals without encountering any obstacle such as additional legal, administrative or customs related requirements that impair equal treatment among tenderers or applicants unless such requirements are enshrined in an un- derlying programme document adopted by the Commission; 

(c) that personnel taking part in the implementation of IPA II assistance and members of their im- mediate family are accorded no less favourable benefits, privileges and exemptions than those usually granted to other international or expatriate staff employed in the Republic of Turkey, under any other bilateral or multilateral agreement or arrangements for assistance and technical co- operation; 

