Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] Member States shall entitle taxable dealers to opt for application of the special arrangements to supplies of: (a) works of art, collectors' items or antiques which they have imported themselves; (b) works of art supplied to them by their creators or their successors in title;(c) works of art supplied to them by a taxable person other than a taxable dealer where the supply by that other taxable person was subject to the reduced rate pursuant to Article 12 (3) (c). [..]
Avots: Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques