Do Article 2 of the Treaty on European Union and Articles 20 and 21 of the Charter of Fundamental Rights of the European Union allow that only one category of persons – natural persons registered under the Zakon za danak varhu dobavenata stoynost (Law on value added tax, ‘ZDDS') – has no legally recognised right to a tax reduction in respect of an agricultural activity? Do Article 2 of the Treaty on European Union and Articles 20 and 21 of the Charter of Fundamental Rights of the European Union allow the setting of different tax rates for the same type of activity depending on the legal form of the exercise of that activity and registration under the ZDDS?