Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services. [..]
Avots: Council Directive 2001/41/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied