OBS_VALUE: <ul><li><a href=http://www.pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4701 target=_blank>Value Added Tax Act(Zakon o davku na dodano vrednost, Official Gazette of RS, no. 13/11, last updated on 7 January 2022, Article 7(2)(b)  )</a></li></ul>