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Commentary

Appendix 46C: VAT reduced rates (Slovak Republic)

46 Slovak Republic

10% rate

Goods

A reduced rate of VAT of 10% of the taxable amount is applied in the Slovak Republic to the following goods:

  1. Ìý

    •ÌýÌýÌýÌý Meat from bovine animals, fresh or chilled, except for meat from wild bovine animals under heading 0102.

  2. Ìý

    •ÌýÌýÌýÌý Meat from swine, fresh, chilled or frozen – meat from domestic swine, fresh or chilled.

  3. Ìý

    •ÌýÌýÌýÌý Meat from sheep or goats, fresh, chilled or frozen – meat from sheep or goats, fresh or chilled, except for meat from wild sheep or goat.

  4. Ìý

    •ÌýÌýÌýÌý Meat and edible offal from poultry under heading 0105, fresh, chilled or frozen – meat and edible offal from domestic poultry, fresh or chilled.

  5. Ìý

    •ÌýÌýÌýÌý Other meat and edible meat offal, fresh, chilled or frozen – meat and edible meat offal from domestic rabbits, fresh or chilled.

  6. Ìý

    •ÌýÌýÌýÌý Live fish – only freshwater fish except for ornamental fish under heading 0301 11 00.

  7. Ìý

    •ÌýÌýÌýÌý Fish, fresh or chilled, except for fish fillets and

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