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Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Terminu kolekcijā apkopoti Valsts valodas centra izstrādātie ekonomikas un finanšu termini.

Grupa: Valsts valodas centrs

Nozare: Ekonomika. Finanses

de
Recht auf Vorsteuerabzug
en
right of deduction

Avots: Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers

Definīcija:
The essence of VAT is the deduction of input VAT by all but the final consumer. A taxable person should therefore have the right to deduct, from the tax for which he is liable in respect of his supplies, the tax invoiced to him on goods and services supplied to, or imported by him. That right should arise at the moment when the deductible tax becomes chargeable; in other words, as soon as the invoice has been issued.
Annex: p.409
fr
droit a déduction
lv
tiesības uz nodokļa atskaitījumu
tiesības uz atlaidi

Kolekcija: Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Nozares:  Ekonomika. Finanses, Ekonomika. Finanses

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