Search - value added

ID 697966 Last modified 28.05.2021

Domain Financial Affairs - Taxation & CustomsEconomicsCommerce - Movement of Goods

lisandväärtus

value added preferred

added value

kauba turuhind miinus teistelt hangitud ja kauba valmistamiseks kasutatud materjalide (toorikute, pooltoodete jne) maksumus

an amount added to the value of a product or service, being the difference between the cost and the amount received when it is sold
ex-works price minus the customs value of each of the products incorporated which originated in another country of the regional group
difference between the customs value, as defined in Community legislation on the subject, at the time of reimportation and the customs value which would be established if the products were reimported in the state in which they were exported

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lisandväärtus

value added preferred

Usage examples

Products having originating status by virtue of Article 70 shall have the origin of the country of the regional group where the last working or processing was carried out provided that: - the value added there, as defined in paragraph 3 of this Article, is greater than the highest customs value of the products used originating in any one of the other countries of the regional group ...

added value

ID 656116 Last modified 11.03.2025

lisandväärtus

value added

(2) Lisandväärtuseks käesoleva seaduse tähenduses loetakse elektrointensiivse ettevõtja Eestis asuvate ettevõtete ärikasum raamatupidamise seaduse lisas 2 esitatud kasumiaruande 1 või 2 kohaselt, mida on suurendatud tööjõukulude, põhivara müügist saadud kahjumi ja põhivara väärtuse langusest tekkinud kulu võrra ning vähendatud põhivara müügist saadud kasumi võrra. Energia aktsiisivabastuse loa taotlemisele järgneval 12 kalendrikuul prognoositult tekkivaks lisandväärtuseks käesoleva seaduse tähenduses loetakse elektrointensiivse ettevõtja Eestis asuvate ettevõtete käesoleva lõike esimeses lauses nimetatud andmete prognoos.
defineeritakse selle seaduse ulatuses

(2) For the purposes of this Act the value added is the operating profit of enterprises located in Estonia of an electrointensive undertaking in accordance with Scheme 1 or 2 of the income statement presented in Annex 2 to the Accounting Act, which is increased by the staff costs, losses from the sale of fixed assets and cost of impairment of fixed assets and reduced by the gains from the sale of fixed assets. For the purposes of this Act, the estimated value added during 12 calendar months following the application for a permit for exemption from excise duty on energy is deemed to be the forecast of the data specified in the first sentence of this subsection of the enterprises located in Estonia of an electrointensive undertaking.
defined within the scope of this Act

lisandväärtus

value added

ID 656120 Last modified 11.03.2025

lisandväärtus

value added

(2) Lisandväärtuseks käesoleva seaduse tähenduses loetakse intensiivse gaasitarbimisega ettevõtja Eestis asuvate ettevõtete ärikasum raamatupidamise seaduse lisas 2 esitatud kasumiaruande 1 või 2 kohaselt, mida on suurendatud tööjõukulude, põhivara müügist saadud kahjumi ja põhivara väärtuse langusest tekkinud kulu võrra ning vähendatud põhivara müügist saadud kasumi võrra. Energia aktsiisivabastuse loa taotlemisele järgneval 12 kalendrikuul prognoositult tekkivaks lisandväärtuseks käesoleva seaduse tähenduses loetakse intensiivse gaasitarbimisega ettevõtja Eestis asuvate ettevõtete käesoleva lõike esimeses lauses nimetatud andmete prognoos.
defineeritakse selle seaduse ulatuses

(2) For the purposes of this Act, the value added is deemed to be the operating profit of the enterprises located in Estonia of a gas intensive undertaking in accordance with the income statement Scheme 1 or 2 presented in Annex 2 to the Accounting Act, which is increased by the staff costs, losses from the sale of fixed assets and cost of impairment of fixed assets and reduced by the gains from the sale of fixed assets. For the purposes of this Act, the estimated value added during 12 calendar months following the application for a permit for exemption from the excise duty on energy is deemed to be the forecast of the data specified in the first sentence of this subsection of companies located in Estonia of a gas intensive undertaking.
defined within the scope of this Act

lisandväärtus

value added

value added