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rates of tax should be expressed as a percentage of the taxable amount, defined as, everything which constitutes the consideration. Separate provision is made for self-supply and other non-business use.
base d'imposition . EKI terminibaas Esterm. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//esterm/base%20d%27imposition/1/fra (12.07.2026)
