Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] Taxable persons eligible for exemption from tax may opt either for the normal value added tax scheme or for the simplified procedures. [..]
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