The project “Legal services to support the implementation of IB SAŽP in the framework of OP KŽP II.” is aimed at financing the provision of legal services based on the requirements of the Slovak Environmental Agency (SAŽP) as an intermediary body for the Operational Programme Environment and Operational Programme Quality of the Environment (SO OP KŽP) on the basis of the following contracts: 1.Contract for the provision of legal services No SAŽP SFEU/2018/16 with supplier Soukeník – ŠTRPKA, s.r.o. (http://www.crz.gov.sk/index.php?ID=3317208&l=sk) between February 2018 and February 2019 2. Framework agreement for the provision of legal services No SAŽP SEP/2019/55 with supplier Soukeník – ŠTRPKA, s.r.o. (https://www.crz.gov.sk/index.php?ID=3985084&l=sk) between April 2019 and April 2023. A description of the individual areas within which the external entity will provide legal services to SAŽP as IO OP KŽP is described in the individual contracts. The duration of the project is 57 months. The place of implementation of the project is the territory of the Slovak Republic. Under the project, the activity falls under a specific cieľa:5.1.1 Ensuring effective implementation of the programme (intervention area 121). The result of the project will be to strengthen the quality of the above activities and thus ensure a positive impact on the implementation of the OP ABP with the aim of minimising the problem areas encountered by the IB in the framework of the implementation of the OP ABP. The Slovak Environment Agency, as a contributory organisation of the Ministry of the Environment of the Slovak Republic, is linked to the budget of the Ministry of the Environment. In addition to these resources, it receives non-repayable funding from grants and projects provided by EU funds or from the national budget. That income is not income generated by an economic activity and therefore, in that activity, SAŽP cannot be referred to as a taxable person. It follows from the foregoing that the revenue is not subject to VAT and that it is not possible to deduct VAT on the costs incurred. In those circumstances, SAŽP is not a taxable person for VAT. In the light of the above, SAŽP will not claim a VAT deduction in respect of incurred expenditure of the project “Legal services to support the implementation of SO SAŽP under OP KŽP II.”. However, SAŽP also manages its own resources obtained by economic activity in accordance with the extract from the trade register No 601-10745. It uses these funds as a priority to improve the services provided in the field of main activity. The income earned in this activity is taxable income in accordance with Section 2 of the VAT Act – subject to tax. VAT deductions may be applied to costs related to their economic activity. For this reason, the SAŽP is registered for value added tax (VAT) pursuant to Section 4 of Act No 222/2004, with the assigned VAT number SK2021125821.