Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Konteksts: [..] That interpretation is also consistent with the principle of neutrality of VAT which, according to case-law, is maintained, since the system of deduction set out in Title XI of the Sixth Directive enables the intermediate links in the distribution chain to deduct from their own taxable amount the sums paid by each to his own supplier in respect of VAT on the corresponding transaction and thus pass on to the tax authorities the part of the VAT representing the difference between the price paid by each to his supplier and the price at which he supplied the goods to his purchaser [..]
Avots: Judgment of the Court in Case C-152/02