(iii)  special charges applied under:  The law as to Revenues of Municipalities re.no 2464 (Belediye Gelirleri Kanunu, in  particular Additional Article 1 -Charges for Construction of Buildings, 79-Registration and  Copies of Document, 80- Charges to Land Development)  The law on the Conversion of Cultural Heritages and Natural Property, ref.no 2863  Kanunu)".  5  $^{th}$  Tel: (+90 312) 459 8700 - Fax: (+90 312) 447 57 65  E-Mail and Website : delegation-turkey@eeas.europa.eu -- www.avrupa.info.tr (3) Whenever necessary, Turkey shall adopt or amend the secondary legislation and/or enabling  acts necessary to enforce the tax provisions in this Agreement immediately upon its entering  into force.  (4) The rules and procedures referred to in this Article shall also apply to any similar tax, duty,  levy or charges having equivalent effect which are in force or which may be instituted after  the date of entry into force of this Agreement in addition to, or in replacement of existing  ones.  (5) In case of conflict between the provisions in this Article and the national legislation of Turkey,  the provisions of this Agreement shall prevail. In the event of accession to the Union, Turkey  will continue to apply the provisions in articles 27 and 28 except where these are incompatible  with its obligations under the relevant Union acquis. 