non-profit-making legal person
- non-profit-making legal person
- pelno nesiekiantis juridinis asmuo
statusas Aprobuotas
sritis mokesčiai
apibrėžtis Juridinis asmuo, kurio veiklos tikslas nėra pelno siekimas ir kuris gauto pelno pagal jo veiklą reglamentuojančius teisės aktus neturi teisės skirstyti savo steigėjams ir (arba) dalyviams, išskyrus tuos juridinius asmenis, kurių veiklos reikšmingą dalį sudaro veikla, iš kurios gaunama pelno, nors tų juridinių asmenų veiklos tikslas nėra pelno siekimas.
atitikmenys: angl. non-profit-making legal person
šaltinis Lietuvos Respublikos pridėtinės vertės mokesčio įstatymo 2, 3, 9, 12¹, 13, 14, 15, 25, 28, 31, 40, 46, 53, 58, 68, 71, 71¹, 74, 75, 78, 79, 84, 88¹, 88², 91, 95, 116, 117, 118, 119, 121 straipsnių, 2 priedo pakeitimo ir papildymo, XIII skyriaus pavadinimo pakeitimo, 13¹, 91¹ ir 127 straipsnių pripažinimo netekusiais galios ir įstatymo papildymo 119¹ straipsniu įstatymas (Žin., 2009, Nr. 151-6772)
Lithuanian dictionary (lietuvių žodynas).
2015.
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