Sissetulev kiri

Hello,

Thank you for the prompt reply.

We are specifically interested in what is excluded when calculating  the turnover of the party to the concentration (VAT, rebates, etc.).

Therefore, could you please clarify whether the version of the Guidelines of 22.04.2016, specifically § 1 (1) (The turnover of a party to a concentration is comprised of the returns on the goods sold by the party to a concentration during the financial year preceding the concentration, which includes the returns on the goods sold or services provided but does not contain commercial rebates, value added tax or other taxes directly related to turnover.
Upon sale of goods, all commercial transactions shall be determined which involve the transfer of the right of ownership) is in effect?

Linkėjimai / Best regards,

Jūratė Ramanauskaitė

Head of Legal | Apranga Group
M. +370 615 29562
E-mail: [email protected]  
Vilnius | Ukmerges str. 362 | LT-14311 | Lithuania
www.aprangagroup.com

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