(1) Käive on: 1) kauba võõrandamine ja teenuse osutamine ettevõtluse käigus; 2) kauba või teenuse omatarve; 3) kauba toimetamine teise liikmesriiki ilma võõrandamiseta oma sealse ettevõtluse tarbeks (§ 7 lõike 1 punkt 3); 4) kauba sundvõõrandamine tasu eest.
defineeritakse kõikide Eesti õigusaktide ulatuses
(1) The following are supply: 1) the transfer of goods and provision of services in the course of business activities; 2) self-supply of goods or services; 3) the transport of goods to another Member State, without transferring them, for them to be used for business purposes there (clause 3 of subsection 1 of § 7). 4) expropriation of goods for a charge.
defined within the scope of all Estonian legal instruments
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