Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Konteksts: [..] whether the third subparagraph of Article 4(5) of the Sixth Directive requires the Member States to transpose into their tax legislation the criterion of the non-negligible scale of activities as a condition for treating bodies governed by public law as taxable persons in respect of the activities listed in Annex D to the directive and whether they must lay down for that purpose a threshold below which such bodies are treated as non-taxable persons [..]
Avots: Case C-231/87 (61987J0231)