exemption- the freedom from payment of a tax, either in whole or in part, usually allowed by law to non-profit making organisations or given for other specific reasons of an economic and social nature, such as the low income of a taxpayer
exemption from taxes - an exemption from taxation arising by virtue of a person's status, or derived from residence or domicile in a tax haven
Maksukohustuslane, kes kasutab kaupu või teenuseid muul eesmärgil kui see, millega seoses anti nimetatud kaupadele või teenustele maksusoodustus või maksuvabastus, on kohustatud sellest maksuhaldurile viivitamata teatama ning vastavalt käesoleva paragrahvi lõikes 1 sätestatule deklareerima maksusumma, mis oleks tulnud tasuda, kui maksusoodustust või maksuvabastust ei oleks kohaldatud.
The Member States shall take the necessary measures to ensure that ... with the same tax exemption, by the permanent establishments of the receiving company which are situated in the Member State of the transferring company, the receiving company thereby assuming the rights and obligations of the transferring company.
