Kui maksukohustuslase raamatupidamises ei ole võimalik ettevõtluseks ja sellega võrdsustatud omatarbimiseks tehtud kulutusi ning omatarbeks muudel juhtudel tehtud kulutusi eraldi välja tuua, määrab ostmisel makstud käibemaksu mahaarvamise korra maksukohustuslase taotluse alusel tema elu- või asukohajärgne Maksuameti kohalik asutus, lähtudes kaupade ja teenuste tegelikust ettevõtluse ja sellega võrdsustatud omatarbimise ning muu omatarbimise vajadusteks kasutamisest.
Fishery products withdrawn from the market by producers' organizations pursuant to Article 9 of Regulation (EEC) No 3796/81 and which are not eligible for the carry-over premium referred to in Article 14 of that Regulation shall be disposed
of in one of the following ways: (a) distributed free of charge in the natural state for their own consumption to charitable societies or institutions established in the Community or to persons who, because of inadequate incomes, are
recognized by the national legislation of the Member State concerned as being entitled to public assistance ...
Online Language Learning Tool SkELL allows users to search for phrases in sentences, collocates and similar words. These examples have been automatically selected and may contain errors.
