OBS_VALUE: <ul><li><a href=https://www.riigiteataja.ee/en/eli/ee/527022014003/consolide/current target=_blank>Value-Added Tax Act(Käibemaksuseadus, RT I 2003 82 554,  adopted on 10 December 2003, last amended on 1 July 2021, Article 17)</a></li></ul>