Text file: 5412.txt
author: Ddam
downvotes: 17
end consideration date: 2014-01-31
id: '5412'
number comments: 36
number views: 2722
proposal type: Competent authority response
response: "Response from the Ministry of the Interior\nIn Slovenia, the Value Added\
  \ Tax Act (Official Gazette of the Republic of Slovenia, No 18/11, 78/11, 38/12,\
  \ 83/12 and 46/13-ZIPRS1314-A; hereinafter referred to as the VAT Act) provides\
  \ for two rates of VAT, the standard rate (22%) and the lower rate (9.5%). The lower\
  \ rate of VAT is applied to supplies of goods and services listed in Annex I to\
  \ the VAT Act, which includes categories of goods and services that are primarily\
  \ intended to meet the basic needs of life, certain other publicly important goods,\
  \ and certain labour-intensive goods and certain labour-intensive services.\nThis\
  \ VAT regime is fully aligned with EU VAT legislation, according to which EU Member\
  \ States are obliged to apply a single standard VAT rate of not less than 15%, but\
  \ may also apply one or at most two lower rates, which may not be less than 5%.\
  \ The lower rates can only be applied to taxable categories.\nAccordingly, the general\
  \ VAT rate of 22% is applicable in Slovenia to these products. The introduction\
  \ of a second, particularly high VAT rate (higher than the general VAT rate of 22%)\
  \ only for pyrotechnic articles is not permissible from the point of view of compliance\
  \ with EU legislation.\n \n "
response date: 2014-02-11
response due date: null
sent date: 2014-01-02
title: Increase in VAT on pyrotechnic articles
upvotes: 35
url: https://predlagam.vladi.si/predlog/5412
