(N) property subject to a cooperation agreement, as provided for by law and this Constitution between the owner and one or more tax administrations, which obliges the owner to make payments instead of taxes, as provided for by law. The goods referred to in paragraph 1 of this paragraph may benefit from that exemption. Given the date of the vote on the law, it seems likely that the earliest exercise that could be affected would be that of the GJ22 for agreements concerning value taxes due at the end of 2021.  A “yes” vote supported amending the country`s constitution to allow local governments to enter into a cooperation agreement with new or expanding production enterprises and to allow production enterprises to make payments to the tax administration rather than pay property taxes. . . .