OBS_VALUE: <ul><li><a href=https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2004/222/20220101.html target=_blank>Act on Value Added Tax(Zákon o dani z pridanej hodnoty, Act No. 222/2004 Coll., last update on 1 January 2021, § 8 (3))</a></li></ul>