GTL Summary:

This Article establishes a specific exception regarding the effective date for the Top-up Tax provisions. While the general Decree-Law enters into force according to Article 4, the Top-up Tax regulations, as specified in Clause 2 of Article 1 of this Decree-Law, will only take effect on a date determined by a Cabinet Decision. This decision, issued upon the suggestion of the Minister, must be published in the Official Gazette, separating the implementation timeline of the Top-up Tax from the rest of the amendment.