LAW OF UKRAINE

of April 21, 2011 No. 3292-VI

About introduction of amendments to the Tax Code of Ukraine concerning the taxation of UEFA

The Verkhovna Rada of Ukraine decides:

1. Make to the section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, NN 13-17, of the Art. 112) such changes:

Paragraphs the first and fifth Item 3 subsections 1 after the words "during the period" to add 1) with words "preparation and";

Subsection 2 to add 2) with Item 19 of such content:

"19. Transactions on delivery of UEFA of tickets and services which are integral part of the ticket temporarily, till September 1, 2012, are exempted from the taxation by the value added tax";

Subsection 4 to add 3) with Item 22 of such content:

"22. Determine that during final part of the European championship of 2012 on soccer in Ukraine income (profit) gained by UEFA by results of activities in Ukraine including remuneration from sale of the commercial rights is not subject to the taxation".

2. This Law becomes effective from the day following behind day of its publication.

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