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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
Umsatzsteuer
en
turnover tax

Konteksts: [..] Whereas, in accordance with Article 32 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (3), the Council is to adopt a Community taxation system to be applied to used goods, works of art, antiques and collectors' items [..]
Avots: Treaty Establishing the European Community, Art. 97

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; Council Directive 77/82/EEC of 18 January 1977 on a derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel;

Definīcija:
A tax imposed on the sale of a commodity every time it changes hands.
Tacis - Dictionary of Economic and Management Terms, European Commission, 1994
fr
tax sur les chiffres d'affaires
lv
apgrozījuma nodoklis

Kolekcija: Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Nozares:  Ekonomika. Finanses, Ekonomika. Finanses

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