Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] Member States may require that as regards taxable persons who carry out occasional transactions as defined in Article 4 (3), the right to deduct shall be exercised only at the time of the supply. [..]
Avots: 77/388 (EEC): SIXTH COUNCIL DIRECTIVE of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment