contract. The term "Union contractor" shall also refer to grant beneficiaries (including partners, af- filiated entities as identified in a Union contract and sub-grant beneficiaries as well as twinning  contractors), partners in a consortium or joint venture, contractors and RTAs under twinning con- tracts as well as contractors under the Technical assistance and Information exchange instrument  (TAIEX);  The law as to Revenues of Municipalities ref.no 2464 (Belediye Gelirleri Kanunu, in particular  Additional Article 1 -Charges for Construction of Buildings, 79-Registration and Copies of Docu- ment, 80- Charges to Land Development)  The law on the Conversion of Cultural Heritages and Natural Property, ref.no 2863 (Kültür ve  Tabiat Varlıklarını Koruması Kanunu)".  (j) The term  "Union contract"  means any contract or grant contract, including sub-grant contracts and  delegation agreements under indirect management, through which an activity is financed under  IPA II, including the co-financing by Turkey or natural and/or legal persons of IPA II assistance  and which is signed by the European Commission or Turkey or a grant beneficiary when related to  Union contracts. The term "Union contract" shall also cover provisions of assistance under TAIEX  and participation in Union programmes including grants received under Union programmes and  co-financing of such grants;  (k) The following charges shall also be exempted for Union contractors implementing a Union con- tract:  (i) special communication tax;  (ii) motor vehicle taxes;  (iii) special charges applied under:  (3) Whenever necessary, Turkey shall adopt or amend the secondary legislation and/or enabling acts neces- sary 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 in- to 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 provi- sions of this Agreement shall prevail. In the event of accession to the Union, Turkey will continue to ap- ply the provisions in articles 27 and 28 except where these are incompatible with its obligations under the  relevant Union acquis.   Page 4 of 4  August 2020 7_Vol2_d4t_taxcustomsarrangements_en 