apliekama persona - Latvijas Nacionālais terminoloģijas portāls

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
Steuerpflichtige
en
taxable person

Avoti: Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax Council Regulation (EC) No 792/2002 of 7 May 2002 amending temporarily Regulation (EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT) as regards additional measures regarding electronic commerce

Definīcijas:
A taxable person means any person who independently carries out in any place any economic activity - specified to comprise all activities of producers, traders and persons supplying services - whatever the purpose or result of that activity.
Annex: p.407
a taxable person usually means the same as registered person, but it also includes any person who ought to be registered and has failed to take the necessary steps
Eurodicautom
fr
assujetti
lv
apliekama persona

Avots: MK noteikumi nr. 251 - Kārtība, kādā piemērojams pievienotās vērtības nodoklis darījumos ar kokmateriāliem (2001)

nodokļa maksātājs
[ar nodokli] apliekamā persona

Kolekcija: Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Nozares:  Ekonomika. Finanses, Ekonomika. Finanses

Veidosim 21. gadsimta latviešu valodu visi kopā.

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