- In the United Kingdom of Great Britain and Northern Ireland: Channel Islands.

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On the basis of the second ad tech sf paragraph of Article 153 of the Rules of Procedure of the National Assembly and the decision of the National ad tech sf Assembly dated 19 11 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:
- The Law on Value Added Tax - VAT-1 (Official Gazette of RS, no. 117/06 of 16 11 2006) - The Law amending ad tech sf the Law on Value Added Tax VAT-1A ad tech sf (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 ad tech sf 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). ad tech sf
- 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 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 / EC of 12 February 2008 laying down detailed rules for the refund 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 / 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 ad tech sf areas over which the Republic 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 liable or