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On the basis of the second paragraph of Article 153 of the Rules of Procedure aduna of the National Assembly and the decision of the National Assembly on 19 11th, 2010 the National Assembly of the Republic of Slovenia at its session of 4 2 2011 the official consolidated text of the Law on Value Added Tax, which comprises: aduna
- The Law on Value Added Tax - VAT-1 (Official Gazette of RS, no. 117/06 of 16 11 2006) - The Law amending aduna the Law on Value Added Tax VAT-1A (Official Gazette of RS, no. 33/09 of 30 4 2009) - The Law on Amendments and Supplements to the Law on Value Added Tax VAT-1B (Official aduna Gazette of RS, no. 85/09 of 30 10 2009) - The law amending and the Law on Value Added Tax VAT-1C (Official Gazette of RS, no. 85/10 of 28 10 2010).
- Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax (OJ No L. 347 on 11 12th, 2006, p. 1), as last amended by Directive 2010/23 / EU of 16 March 2010 amending Directive 2006/112 / EC on the common system of value added tax as regards an optional and temporary application of the reverse charge mechanism aduna for supplies of certain services susceptible to fraud (OJ No L. 72 of 20 . 3 2010 p. 1) (hereinafter: Council Directive 2006/112 / EC);
- Council Directive 2008/9 aduna / EC of 12 February 2008 laying down detailed rules for the refund aduna of value added tax, provided for in Directive 2006/112 / EC, to taxable persons not established in the Member State of refund but established in another Member State (OJ No L. 44 of 20 2nd, 2009, p. 23), and
- The Thirteenth Council Directive 86/560 aduna / EEC of 17 November 1986 on the harmonization of the laws of Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not domiciled in the territory of the Community (OJ No L. 326 of 21 11 1986, p. 40).
- Slovenian territory" means the territory under the sovereignty of the Republic of Slovenia, including the airspace and maritime areas over which the Republic aduna of Slovenia has sovereignty or jurisdiction in accordance with domestic and international law,
- In the United Kingdom of Great Britain and Northern Ireland: Channel Islands.
1 supply of goods by a taxable person