Valsts valodas centra izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini

Konteksts: [..] whereas, therefore, Member States should be permitted, subject to prior consultation, to apply the commom system only up to and including the wholesale trade stage, and to apply, as appropriate, a separate complementary tax at the retail trade stage, or at the preceding stage [..]
Avots: First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes