Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Konteksts: [..] In addition to the core features of the VAT described in Chapter 1, the Guidelines as currently constituted address the fundamental principles of VAT that apply to cross-border trade, i.e. the neutrality of the tax (see Chapter 2); the definition of the place of taxation for cross-border trade in services and intangibles between businesses (“business-to-business supplies”) and between businesses and final consumers (“business-to-consumer supplies”) (see Chapter 3); and mechanisms for supporting the Guidelines in practice, including mutual co-operation, dispute minimisation, and application in cases of evasion and avoidance (see Chapter 4). [..]