630 TOURISM LAW IN EUROPE Act no. 98/2014 Coll. on the Short-Term Lease of Flats15; Ordinance of the Ministry of Economy of the Slovak republic no. 277/2008 Coll. as amended on Categorisation of Accommodation Facilities and their Classification; Act no. 355/2007 Coll. on Protection, Support and Development of Public Health; and Ordinance of the Ministry of Health of the Slovak republic no. 259/2008 Coll. on Requirements on Internal Environment of Buildings, Flats of Lower Standards and Other Accommodation Facilities. Sector specific regulations with the ambition to generally cover the area of the Slovak travel law are present in the Tourism Promotion Act16. This act regulates: the rights and obligations of natural persons and legal entities operating in tourism; the creation of conceptual documents in the area of tourism in Slovakia; and the financing the development of tourism. The instruments for financing tourism development provided by § 27a of the Tourism Promotion Act are the following: a) holiday voucher; b) support for the development of cycling tourism; and c) providing investment aid for tourism in the form of: o subsidies for long-term tangible assets and long-term intangible assets; o tax relief; o contributing to new workplaces/jobs; and o the transfer of immovable property or the letting of immovable property for a value lower than the one determined by an expert opinion17. 15 Zákon č. 98/2014 Z.z. o krátkodobom nájme bytu v znení neskorších predpisov (Act on Short Time Lease of Flat, as amended). 16 Zákon č. 91/2010 Z. z. o podpore cestovného ruchu v znení neskorších predpisov (The Tourism Promotion Act., as amended). 17 Under proposed amendment of the Tourism Promotion Act “a contribution to support tourism to mitigate the negative effects of a pandemic caused by COVID-19” will be supplemented as the special means of support in para
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