Article 79 — Value Added Tax and the Taxation of Consumption

Value Added Tax may be levied on goods and services at rates established by law, subject to the constitutional ceiling established in Article 80. Essential goods — including unprocessed food, children’s clothing, books, and medicines — shall be exempt from Value Added Tax or subject to a reduced rate, reviewed every five years by an independent body appointed by the Citizens’ Assembly to ensure the list of essential goods reflects genuine necessity rather than historical accident or lobbying success.