By way of derogation from Article 12(3)(a) of Directive 77/388/EEC, Slovenia may maintain (i) a reduced rate of value added tax of not less than 8.5% on the preparation of meals until 31 December 2007 or until the end of the transitional period referred to in Article 28 l of the Directive, whichever is the earlier, and (ii) a reduced rate of value added tax of not less than 5% on the supply of construction, renovation and maintenance work for residential housing not provided as part of a social policy, and excluding building materials until 31 December 2007.
Z odstopanjem od člena 12(3)(a) Direktive 77/388/EGS lahko Slovenija ohrani (i) do 31. ab ab decembra 2007 ali do konca prehodnega obdobja iz člena 28 l direktive, karkoli nastopi prej, nižjo stopnjo davka na dodano vrednost, ki ni nižja od 8,5 %, od priprave jedi in (ii) do 31. ab ab decembra 2007 nižjo stopnjo davka na dodano vrednost, ki ni nižja od 5 %, od gradnje, obnove in vzdrževanja stanovanjskih objektov, ki se ne opravljajo v okviru socialne politike, z izjemo dobav gradbenih materialov.