Na osnovu člana 82 tačka 2 Ustava Crne Gore i Amandmana IV stav 1 na Ustav Crne Gore, Skupština Crne Gore 27. saziva, na Petoj sjednici Drugog redovnog (jesenjeg) zasijedanja u 2021. godini, dana 29. decembra 2021. godine, donijela je
Montenegro · Public Finance
Law on supplements to the law on value added tax
Član 1
U Zakonu o porezu na dodatu vrijednost („Službeni list RCG“, br. 65/01, 38/02, 72/02, 21/03, 76/05 i „Službeni list CG“, br 16/07, 29/13, 09/15, 53/16, 01/17, 50/17, 80/20 i 08/21), u članu 24a stav 1 poslije tačke 6a, dodaje se nova tačka koja glasi:
„6b) usluga pripremanja i usluživanja hrane, pića i napitaka, osim alkoholnih pića, gaziranih pića sa dodatkom šećera i kafe u objektima za pružanje ugostiteljskih usluga.“
Član 2
Ovaj zakon stupa na snagu osmog dana od dana objavljivanja u „Službenom listu Crne Gore“.
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- Based on0/1/2007/1Constitution of Montenegro