Kui §-s 32 lubatud mahaarvamiste summa ületab maksumaksja maksustamisperioodi ettevõtlustulu, võib ettevõtlustulu ületava kulude summa (edaspidi edasikantud kulud) maha arvata kuni viie järgneva maksustamisperioodi ettevõtlustulust.
The present system and functioning of financial autonomy means that the Community's own resources are due as soon as the levies are established and that this fact should be brought to the attention of the national authorities; notes, with the Commission, that the carrying forward of any balances to the following financial year is part of the system of financial autonomy and any departure from this procedure would be a retrograde step.
