LIST OF LAWS AND REGULATIONS
LAWS AND REGULATIONS APPLICABLE TO OPERATIONS IN FREE ZONES
Free Zones Act
(Official Gazette 44/96, 92/05, 85/08)
Rules on how to calculate the investments made and used to support investment and how to achieve tax advantages for users of free zones
(Official Gazette 122/08, 33/10, 05/10)
Act on Implementing the EU Customs Regulations
(Official Gazette 54/13)
– Community Customs Code (Council Regulation No 2913/92)
– Community Customs Code implementing provisions (Commission Regulation No 2454/93)
– Operating instructions No 29/13 on the implementation of customs control in free zones
Value Added Tax Act
(Official Gazette 73/13)
Regulation on Value Added Tax
(Official Gazette 79/13, 85/13)
Act on Investment Promotion and Development of Investment Climate
(Official Gazette 111/12, 28/13)
Regulation on Investment Promotion and Development of Investment Climate
(Official Gazette 40/13)
Profit Tax Act
(Official Gazette 177/04, 90/05, 57/06, 146/08, 80/10, 22/12)
Company Act
(Official Gazette 111/93, 34/99, 52/00, 118/03, 107/07, 146/08, 137/09, 152/11, 111/12, 68/13)