Cabinet Decision No. 1 of 2020 Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020 Dubai

The Cabinet has decided:

- Having reviewed the Constitution;

- Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;

- Federal Decree-Law No. 8 of 2017 on Value Added Tax;

- Federal Decree No. 203 of 2018 on the Ratification of the Agreement between the State and the Bureau International des Expositions on Privileges and Advantages for Official Participants Related to the Expo 2020 Dubai;

- Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax;

- Cabinet Decision No. 7/12 F of 2019, in its session No. 12 on refunding value added tax to the official participants in Expo 2020 Dubai;

- Cabinet Decision No. 1 of 2019 on the Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020;

- And pursuant to the presentation of the Minister of Finance and the approval of the Cabinet,

Article 1 - Definitions

In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, ...