GTL Summary:

Article 74 of this Cabinet Decision addresses the legal framework's consistency by explicitly repealing any prior provisions that are inconsistent or discrepant with the regulations set forth in Cabinet Decision No. 52 of 2017. This ensures that the Executive Regulations on Value Added Tax take precedence over conflicting rules. By nullifying contradictory text, this Article solidifies the legal standing of the new VAT framework, ensuring clarity for taxpayers and authorities regarding which provisions are enforceable under the UAE VAT Law structure.