Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Konteksts: [..] As regards the question whether, in such a situation, a holding company supplies that service in the capacity of a taxable person, the Court has held, at paragraph 18 of the judgment in Régie dauphinoise, that a person carrying out transactions which constitute the direct, continuous, and necessary extension of the person's taxable activity, such as the receipt by a managing agent of interest resulting from the placements of monies received from clients in the course of managing those clients' properties, acts in that capacity [..]
Avots: Judgment of the Court (Fifth Chamber) in Case C-77/01