Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] Adjustments of deductions 1. The initial deduction shall be adjusted according to the procedures laid down by the Member States, in particular: (a) where that deduction was higher or lower than that to which the taxable person was entitled (b) where after the return is made some change occurs in the factors used to determine the amount to be deducted, in particular where purchases are cancelled or price reductions are obtained [..]
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