Müügimaksuga maksustatakse maksumaksja poolt lõpptarbijale müüdud kaupade ja teenuste maksumus müügihinnas. Kaupade või teenuste müügihind käesoleva seaduse tähenduses on käibemaksuseaduses defineeritud maksustatava käibe maksustatav väärtus.
Supplies to the final consumers (operators without right to deduction of the input VAT) are normally taxable in the Member State from which they are made.
The effects of the benefits granted in the form of exemption from import duties and the grant of aid in respect of Community products must be passed on in production costs and in the prices paid by the end user.
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