Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Konteksts: [..] For married, not permanently separated, taxpayers subject to unlimited taxation, the German legislature has introduced joint assessment arrangements, involving the setting of a joint tariff combined with a splitting procedure to mitigate the progressive nature of the income tax scale [..]
Avots: Case C-391/97 (61997J0391)