The definitions of Federal Decree-Law No. 8 of 2017 and Cabinet Decision No. 91 of 2023 referred to above shall apply to this Decision. In addition, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires: Executive Regulation: Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments. Pieces and Parts: Pieces and Parts related to Electronic Devices.
Interpretation and application must be checked against the official text and current version.