Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] During that inspection, it was established that between 1988 and 1992, EDM deducted VAT as if it carried out only transactions conferring the right to deduct, although, according to those authorities, because of the type of transactions carried out, it should have been treated as a mixed taxable person, subject to the regime of Article 23 of the CIVA, that is to say to the use of the method of calculating the deductible proportion laid down by that provision [..]
Avots: Judgment of the Court (Fifth Chamber) in Case C-77/01