Text file: 5031.txt
author: "Jernej Jan\u010Di\u010D"
downvotes: 17
end consideration date: 2013-10-16
id: '5031'
number comments: 2
number views: 2573
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nVAT exemptions are provided for\
  \ in the Value Added Tax Act (Official Gazette of the Republic of Slovenia, No.\
  \ I. RS. No. 13/11 - officially consolidated text, 18/11, 78/11, 38/12 and 83/12;\
  \ hereafter referred to as the VAT Act), which fully complies with the binding EU\
  \ acquis in this area. As regards the scope of VAT exemptions, it is therefore necessary\
  \ to take into account the rules laid down in the VAT Directive, which prescribes\
  \ for which categories of goods and services Member States must or may prescribe\
  \ VAT exemptions. It is not possible to prescribe an exemption outside of this framework.\
  \ It is also not possible to prescribe an additional VAT exemption depending on\
  \ the intended recipient of the supply of goods or services, as this would undermine\
  \ the basic principle of tax neutrality and equality of taxable persons.\n "
response date: 2013-11-08
response due date: null
sent date: 2013-09-17
title: VAT refund on the purchase of a car for large families.
upvotes: 18
url: https://predlagam.vladi.si/predlog/5031
