European Union's the Instrument for Pre-Accession Assistance of European Union and Scope of Tax Exemption

Ubay B., Tiyar E.

MALIYE DERGISI, no.177, pp.448-475, 2019 (Peer-Reviewed Journal) identifier

  • Publication Type: Article / Article
  • Publication Date: 2019
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index, TR DİZİN (ULAKBİM)
  • Page Numbers: pp.448-475
  • Keywords: Tax Exemption, VAT, Instrument of Pre-Accession, Taxation


Pre-accession financial instrument of the European Union is provided for the candidate and potential candidate countries to comply with the economic and political criteria of the Union when they become full members of the European Union. The scope of the financial instruments which Turkey started to recieve after becoming a candidate country in 1999 have been increased in 2005, In this context, the amount of grants allocated were increased andalsothe way of allocation of these grants were changed. Allocations are now realized directly by the institutions established in Turkey The principles and procedures for the implementation of pre-accession financial instruments are determined via Framework Agreements. With these Framework Agreements, tax exemption has been introduced to taxes which are considered as ineligible expenditures and therefore they should be met by the beneficiary candidate country according to EU Commission.