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Estonia · Law · SE

431

Act on Amendments to the Value Added Tax Act and the National Defense Act (Implementation of the Defense Cooperation Agreement between the Government of the Republic of Estonia and the Government of the United States of America)

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

17 April 2017

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AVALDATUD_RIIGITEATAJAS

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Source updated

14 June 2017

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Summary

The bill amends the VAT Act and the National Defense Act. The amendment to the VAT Act adds to the list of persons to whom tax exemption applies when importing goods for personal use and VAT refund when receiving goods or services in Estonia, if this is stipulated in an international agreement. An employee of a contract partner of the foreign armed forces is added to the list, to whom the Republic of Estonia and the United States of America respectively apply tax exemption for the government's defense cooperation agreement on the import of things needed for personal use. According to the amendment to the National Defense Act, it is possible to grant an entry permit to Estonia to an employee of a contractual partner providing services to the armed forces of a foreign country on the same basis as to a person connected to the armed forces of a foreign country. The bill supports defense cooperation within the framework of the North Atlantic Treaty Organization and promotes the principle of collective self-defense within the framework of the arrival of the armed forces of the allied countries in Estonia and their long-term stay here. The changes are scheduled to take effect on July 1, 2017.

Machine translation from Estonian. The official text remains authoritative.

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22 official files

Lõpptekst bdoc

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