– Council Directive 2017/2455 concerning certain VAT obligations applicable to the supply of services and the distance marketing of goods,
– Article 36a(4) of EU Council Directive 2018/1910 as regards the harmonisation and simplification of certain rules under the VAT system for the taxation of trade between Member States, in relation to the rules for successive supplies introduced as from 1 January 2020,
– Council Directive EU 2019/1995 concerning provisions relating to distance selling and certain domestic supplies of goods, amending and supplementing certain provisions of Council Directive EU 2017/2455,
– Council Directive EU 2019/2235 concerning exemptions for the armed forces of the Member States participating in Common Security and Defence Policy (CSDP) activities with defence efforts within the Union, and
– Council Directive EU 2021/1159 on temporary exemptions on imports and certain supplies in response to the COVID-19 pandemic.
Source: gov.si
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