1 - As isenções do imposto de transacções previstas em acordos internacionais aplicar-se-ão ao imposto sobre o valor acrescentado.
2 - As isenções do imposto sobre a venda de veículos automóveis (IVVA) previstas em acordos internacionais aplicar-se-ão ao imposto sobre o valor acrescentado que incidir sobre os mesmos veículos.
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