Slovak Financial Law News 2005

Measure on Details of Claim of VAT Exemption and VAT Refund

Measure of the Ministry of Finance of the Slovak Republic No. 23/2005 Coll. on Issuance of a Measure stipulating Details of the Claim of the Value Added Tax Exemption and Value Added Tax Refund

Pursuant to Sec. 61 para 15 of the Act No. 222/2004 Coll. on the Value Added Tax, as amended the Ministry of Finance of the Slovak Republic (the ``Ministry'') issued the Measure dated 17 January 2005 No. MF/2989/2005-73, stipulating the details of the claim of VAT exemptions and VAT refund.

The Measure has been published in Financial Newsletter No. 1/2005 and is available for inspection at the Ministry.

This Measure became effective on 1 February 2005.