directorate-general of the European Commission that develops and manages the Customs Union, and develops and implements tax policy across the EU for the benefit of citizens, businesses and the Member States
Terminite maksukorraldus, maksustamine, maksundus erinevustest: 1. Maksukorraldus tähendab maksude haldamist (arvestamise, määramise ja sissenõudmise süsteem). 2. Maksustamine tähendab maksude kehtestamist ja haldamist. 3. Maksundus tähendab kõike maksudega seonduvat - ka maksumaksjate tegevust maksude arvestamist, maksude majandusliku mõju uurimist jne.
The compilation of text presented here has been undertaken by the Commission's Directorate-General for Taxation and Customs Union. It is an unofficial publication intended solely to facilitate consultation of customs legislation.
