Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] In its first and second questions, which fall to be considered together, the referring court asks, first, whether, in a situation where the reverse charge procedure applies, the right to deduct of a taxable person, liable as the recipient of services for the VAT relating thereto, can be exercised only if that taxable person holds an invoice drawn up in accordance with Article 22(3) of the Sixth Directive [..]
Avots: Judgment of the Court in Case C-90/02