id	sid	tid	token	lemma	pos
eistud-25727	1	1	93	93	NUM
eistud-25727	1	2	issn	issn	PROPN
eistud-25727	1	3	1822	1822	NUM
eistud-25727	1	4	8402	8402	NUM
eistud-25727	1	5	european	european	ADJ
eistud-25727	1	6	integration	integration	NOUN
eistud-25727	1	7	studies	study	NOUN
eistud-25727	1	8	.	.	PUNCT
eistud-25727	1	9	2009	2009	NUM
eistud-25727	1	10	.	.	PUNCT
eistud-25727	2	1	no	no	DET
eistud-25727	2	2	3	3	NUM
eistud-25727	2	3	improvement	improvement	NOUN
eistud-25727	2	4	of	of	ADP
eistud-25727	2	5	vat	vat	NOUN
eistud-25727	2	6	system	system	NOUN
eistud-25727	2	7	of	of	ADP
eistud-25727	2	8	latvia	latvia	PROPN
eistud-25727	2	9	marina	marina	PROPN
eistud-25727	2	10	kuzenko	kuzenko	PROPN
eistud-25727	2	11	ingrida	ingrida	PROPN
eistud-25727	2	12	jakušonoka	jakušonoka	PROPN
eistud-25727	2	13	latvia	latvia	PROPN
eistud-25727	2	14	university	university	PROPN
eistud-25727	2	15	of	of	ADP
eistud-25727	2	16	agriculture	agriculture	PROPN
eistud-25727	2	17	abstract	abstract	ADV
eistud-25727	2	18	since	since	SCONJ
eistud-25727	2	19	the	the	DET
eistud-25727	2	20	beginning	beginning	NOUN
eistud-25727	2	21	of	of	ADP
eistud-25727	2	22	the	the	DET
eistud-25727	2	23	year	year	NOUN
eistud-25727	2	24	2008	2008	NUM
eistud-25727	2	25	,	,	PUNCT
eistud-25727	2	26	value	value	NOUN
eistud-25727	2	27	added	add	VERB
eistud-25727	2	28	tax	tax	NOUN
eistud-25727	2	29	(	(	PUNCT
eistud-25727	2	30	hereinafter	hereinafter	NOUN
eistud-25727	2	31	–	–	PUNCT
eistud-25727	2	32	vat	vat	NOUN
eistud-25727	2	33	)	)	PUNCT
eistud-25727	2	34	revenues	revenue	NOUN
eistud-25727	2	35	numbers	number	NOUN
eistud-25727	2	36	started	start	VERB
eistud-25727	2	37	to	to	PART
eistud-25727	2	38	drop	drop	VERB
eistud-25727	2	39	with	with	ADP
eistud-25727	2	40	continuing	continue	VERB
eistud-25727	2	41	downtrend	downtrend	NOUN
eistud-25727	2	42	.	.	PUNCT
eistud-25727	3	1	urgency	urgency	NOUN
eistud-25727	3	2	of	of	ADP
eistud-25727	3	3	the	the	DET
eistud-25727	3	4	research	research	NOUN
eistud-25727	3	5	is	be	AUX
eistud-25727	3	6	related	relate	VERB
eistud-25727	3	7	with	with	ADP
eistud-25727	3	8	the	the	DET
eistud-25727	3	9	high	high	ADJ
eistud-25727	3	10	importance	importance	NOUN
eistud-25727	3	11	of	of	ADP
eistud-25727	3	12	vat	vat	NOUN
eistud-25727	3	13	revenues	revenue	NOUN
eistud-25727	3	14	on	on	ADP
eistud-25727	3	15	the	the	DET
eistud-25727	3	16	state	state	NOUN
eistud-25727	3	17	budget	budget	NOUN
eistud-25727	3	18	because	because	SCONJ
eistud-25727	3	19	they	they	PRON
eistud-25727	3	20	comprise	comprise	VERB
eistud-25727	3	21	more	more	ADJ
eistud-25727	3	22	than	than	ADP
eistud-25727	3	23	50	50	NUM
eistud-25727	3	24	per	per	ADP
eistud-25727	3	25	cent	cent	NOUN
eistud-25727	3	26	of	of	ADP
eistud-25727	3	27	the	the	DET
eistud-25727	3	28	central	central	ADJ
eistud-25727	3	29	government	government	NOUN
eistud-25727	3	30	basic	basic	ADJ
eistud-25727	3	31	budget	budget	NOUN
eistud-25727	3	32	income	income	NOUN
eistud-25727	3	33	.	.	PUNCT
eistud-25727	4	1	the	the	DET
eistud-25727	4	2	basic	basic	ADJ
eistud-25727	4	3	budget	budget	NOUN
eistud-25727	4	4	is	be	AUX
eistud-25727	4	5	the	the	DET
eistud-25727	4	6	source	source	NOUN
eistud-25727	4	7	of	of	ADP
eistud-25727	4	8	financing	finance	VERB
eistud-25727	4	9	the	the	DET
eistud-25727	4	10	state	state	NOUN
eistud-25727	4	11	administration	administration	NOUN
eistud-25727	4	12	,	,	PUNCT
eistud-25727	4	13	health	health	NOUN
eistud-25727	4	14	care	care	NOUN
eistud-25727	4	15	,	,	PUNCT
eistud-25727	4	16	education	education	NOUN
eistud-25727	4	17	,	,	PUNCT
eistud-25727	4	18	defense	defense	NOUN
eistud-25727	4	19	,	,	PUNCT
eistud-25727	4	20	including	include	VERB
eistud-25727	4	21	also	also	ADV
eistud-25727	4	22	employment	employment	NOUN
eistud-25727	4	23	costs	cost	NOUN
eistud-25727	4	24	;	;	PUNCT
eistud-25727	4	25	contributions	contribution	NOUN
eistud-25727	4	26	to	to	ADP
eistud-25727	4	27	the	the	DET
eistud-25727	4	28	international	international	ADJ
eistud-25727	4	29	organizations	organization	NOUN
eistud-25727	4	30	,	,	PUNCT
eistud-25727	4	31	inter	inter	PROPN
eistud-25727	4	32	alia	alia	NOUN
eistud-25727	4	33	,	,	PUNCT
eistud-25727	4	34	operating	operating	NOUN
eistud-25727	4	35	payments	payment	NOUN
eistud-25727	4	36	to	to	ADP
eistud-25727	4	37	the	the	DET
eistud-25727	4	38	budget	budget	NOUN
eistud-25727	4	39	of	of	ADP
eistud-25727	4	40	european	european	PROPN
eistud-25727	4	41	community	community	NOUN
eistud-25727	4	42	,	,	PUNCT
eistud-25727	4	43	financing	finance	VERB
eistud-25727	4	44	economic	economic	ADJ
eistud-25727	4	45	development	development	NOUN
eistud-25727	4	46	and	and	CCONJ
eistud-25727	4	47	social	social	ADJ
eistud-25727	4	48	projects	project	NOUN
eistud-25727	4	49	(	(	PUNCT
eistud-25727	4	50	for	for	ADP
eistud-25727	4	51	example	example	NOUN
eistud-25727	4	52	,	,	PUNCT
eistud-25727	4	53	the	the	DET
eistud-25727	4	54	projects	project	NOUN
eistud-25727	4	55	of	of	ADP
eistud-25727	4	56	european	european	PROPN
eistud-25727	4	57	regional	regional	PROPN
eistud-25727	4	58	development	development	PROPN
eistud-25727	4	59	fund	fund	NOUN
eistud-25727	4	60	and	and	CCONJ
eistud-25727	4	61	european	european	ADJ
eistud-25727	4	62	social	social	ADJ
eistud-25727	4	63	fund	fund	PROPN
eistud-25727	4	64	)	)	PUNCT
eistud-25727	4	65	and	and	CCONJ
eistud-25727	4	66	other	other	ADJ
eistud-25727	4	67	state	state	NOUN
eistud-25727	4	68	expenditures	expenditure	NOUN
eistud-25727	4	69	.	.	PUNCT
eistud-25727	5	1	therefore	therefore	ADV
eistud-25727	5	2	vat	vat	NOUN
eistud-25727	5	3	collection	collection	NOUN
eistud-25727	5	4	is	be	AUX
eistud-25727	5	5	crucially	crucially	ADV
eistud-25727	5	6	vital	vital	ADJ
eistud-25727	5	7	to	to	ADP
eistud-25727	5	8	the	the	DET
eistud-25727	5	9	macroeconomic	macroeconomic	ADJ
eistud-25727	5	10	situation	situation	NOUN
eistud-25727	5	11	in	in	ADP
eistud-25727	5	12	the	the	DET
eistud-25727	5	13	country	country	NOUN
eistud-25727	5	14	.	.	PUNCT
eistud-25727	6	1	on	on	ADP
eistud-25727	6	2	09	09	NUM
eistud-25727	6	3	march	march	PROPN
eistud-25727	6	4	1995	1995	NUM
eistud-25727	6	5	latvia	latvia	PROPN
eistud-25727	6	6	adopted	adopt	VERB
eistud-25727	6	7	a	a	DET
eistud-25727	6	8	vat	vat	NOUN
eistud-25727	6	9	type	type	NOUN
eistud-25727	6	10	of	of	ADP
eistud-25727	6	11	turnover	turnover	NOUN
eistud-25727	6	12	tax	tax	NOUN
eistud-25727	6	13	to	to	PART
eistud-25727	6	14	replace	replace	VERB
eistud-25727	6	15	,	,	PUNCT
eistud-25727	6	16	as	as	ADP
eistud-25727	6	17	of	of	ADP
eistud-25727	6	18	1	1	NUM
eistud-25727	6	19	may	may	PROPN
eistud-25727	6	20	1995	1995	NUM
eistud-25727	6	21	,	,	PUNCT
eistud-25727	6	22	the	the	DET
eistud-25727	6	23	old	old	ADJ
eistud-25727	6	24	cumulative	cumulative	ADJ
eistud-25727	6	25	turnover	turnover	NOUN
eistud-25727	6	26	tax	tax	NOUN
eistud-25727	6	27	.	.	PUNCT
eistud-25727	7	1	the	the	DET
eistud-25727	7	2	latvians	latvians	PROPN
eistud-25727	7	3	refer	refer	VERB
eistud-25727	7	4	to	to	ADP
eistud-25727	7	5	the	the	DET
eistud-25727	7	6	vat	vat	NOUN
eistud-25727	7	7	as	as	SCONJ
eistud-25727	7	8	pievienotās	pievienotās	PROPN
eistud-25727	7	9	vērtības	vērtības	NOUN
eistud-25727	7	10	nodoklis	nodokli	VERB
eistud-25727	7	11	,	,	PUNCT
eistud-25727	7	12	abbreviated	abbreviate	VERB
eistud-25727	7	13	as	as	ADP
eistud-25727	7	14	pvn	pvn	PROPN
eistud-25727	7	15	.	.	PUNCT
eistud-25727	8	1	the	the	DET
eistud-25727	8	2	vat	vat	NOUN
eistud-25727	8	3	law	law	NOUN
eistud-25727	8	4	(	(	PUNCT
eistud-25727	8	5	saeima	saeima	NOUN
eistud-25727	8	6	,	,	PUNCT
eistud-25727	8	7	1995	1995	NUM
eistud-25727	8	8	)	)	PUNCT
eistud-25727	8	9	has	have	AUX
eistud-25727	8	10	been	be	AUX
eistud-25727	8	11	amended	amend	VERB
eistud-25727	8	12	by	by	ADP
eistud-25727	8	13	the	the	DET
eistud-25727	8	14	vat	vat	NOUN
eistud-25727	8	15	(	(	PUNCT
eistud-25727	8	16	amendment	amendment	NOUN
eistud-25727	8	17	)	)	PUNCT
eistud-25727	8	18	act	act	NOUN
eistud-25727	8	19	2004	2004	NUM
eistud-25727	8	20	,	,	PUNCT
eistud-25727	8	21	which	which	PRON
eistud-25727	8	22	implemented	implement	VERB
eistud-25727	8	23	,	,	PUNCT
eistud-25727	8	24	as	as	ADP
eistud-25727	8	25	of	of	ADP
eistud-25727	8	26	1	1	NUM
eistud-25727	8	27	may	may	PROPN
eistud-25727	8	28	2004	2004	NUM
eistud-25727	8	29	,	,	PUNCT
eistud-25727	8	30	the	the	DET
eistud-25727	8	31	provisions	provision	NOUN
eistud-25727	8	32	of	of	ADP
eistud-25727	8	33	the	the	DET
eistud-25727	8	34	sixth	sixth	ADJ
eistud-25727	8	35	council	council	NOUN
eistud-25727	8	36	directive	directive	NOUN
eistud-25727	8	37	77/388	77/388	NUM
eistud-25727	8	38	/	/	SYM
eistud-25727	8	39	eec	eec	NOUN
eistud-25727	8	40	of	of	ADP
eistud-25727	8	41	17	17	NUM
eistud-25727	8	42	may	may	PROPN
eistud-25727	8	43	1977	1977	NUM
eistud-25727	8	44	on	on	ADP
eistud-25727	8	45	the	the	DET
eistud-25727	8	46	harmonization	harmonization	NOUN
eistud-25727	8	47	of	of	ADP
eistud-25727	8	48	turnover	turnover	NOUN
eistud-25727	8	49	taxes	taxis	NOUN
eistud-25727	8	50	within	within	ADP
eistud-25727	8	51	the	the	DET
eistud-25727	8	52	european	european	PROPN
eistud-25727	8	53	community	community	NOUN
eistud-25727	8	54	(	(	PUNCT
eistud-25727	8	55	the	the	DET
eistud-25727	8	56	sixth	sixth	ADJ
eistud-25727	8	57	directive	directive	NOUN
eistud-25727	8	58	has	have	AUX
eistud-25727	8	59	been	be	AUX
eistud-25727	8	60	replaced	replace	VERB
eistud-25727	8	61	by	by	ADP
eistud-25727	8	62	council	council	NOUN
eistud-25727	8	63	directive	directive	NOUN
eistud-25727	8	64	2006/112	2006/112	PROPN
eistud-25727	8	65	/	/	SYM
eistud-25727	8	66	ec	ec	PROPN
eistud-25727	8	67	of	of	ADP
eistud-25727	8	68	28	28	NUM
eistud-25727	8	69	november	november	PROPN
eistud-25727	8	70	2006	2006	NUM
eistud-25727	8	71	on	on	ADP
eistud-25727	8	72	the	the	DET
eistud-25727	8	73	common	common	ADJ
eistud-25727	8	74	system	system	NOUN
eistud-25727	8	75	of	of	ADP
eistud-25727	8	76	value	value	NOUN
eistud-25727	8	77	added	add	VERB
eistud-25727	8	78	tax	tax	NOUN
eistud-25727	8	79	(	(	PUNCT
eistud-25727	8	80	hereinafter	hereinafter	NOUN
eistud-25727	8	81	referred	refer	VERB
eistud-25727	8	82	to	to	ADP
eistud-25727	8	83	as	as	ADP
eistud-25727	8	84	directive	directive	NOUN
eistud-25727	8	85	2006/112	2006/112	PROPN
eistud-25727	8	86	/	/	SYM
eistud-25727	8	87	ec	ec	PROPN
eistud-25727	8	88	)	)	PUNCT
eistud-25727	8	89	)	)	PUNCT
eistud-25727	8	90	.	.	PUNCT
eistud-25727	9	1	vat	vat	NOUN
eistud-25727	9	2	is	be	AUX
eistud-25727	9	3	a	a	DET
eistud-25727	9	4	turnover	turnover	NOUN
eistud-25727	9	5	tax	tax	NOUN
eistud-25727	9	6	levied	levy	VERB
eistud-25727	9	7	at	at	ADP
eistud-25727	9	8	each	each	DET
eistud-25727	9	9	stage	stage	NOUN
eistud-25727	9	10	of	of	ADP
eistud-25727	9	11	the	the	DET
eistud-25727	9	12	production	production	NOUN
eistud-25727	9	13	and	and	CCONJ
eistud-25727	9	14	distribution	distribution	NOUN
eistud-25727	9	15	.	.	PUNCT
eistud-25727	10	1	liability	liability	NOUN
eistud-25727	10	2	to	to	ADP
eistud-25727	10	3	vat	vat	NOUN
eistud-25727	10	4	rests	rest	NOUN
eistud-25727	10	5	with	with	ADP
eistud-25727	10	6	the	the	DET
eistud-25727	10	7	person	person	NOUN
eistud-25727	10	8	supplying	supply	VERB
eistud-25727	10	9	the	the	DET
eistud-25727	10	10	taxable	taxable	ADJ
eistud-25727	10	11	goods	good	NOUN
eistud-25727	10	12	or	or	CCONJ
eistud-25727	10	13	services	service	NOUN
eistud-25727	10	14	or	or	CCONJ
eistud-25727	10	15	importing	import	VERB
eistud-25727	10	16	goods	good	NOUN
eistud-25727	10	17	into	into	ADP
eistud-25727	10	18	latvia	latvia	PROPN
eistud-25727	10	19	.	.	PUNCT
eistud-25727	11	1	however	however	ADV
eistud-25727	11	2	,	,	PUNCT
eistud-25727	11	3	the	the	DET
eistud-25727	11	4	supplier	supplier	NOUN
eistud-25727	11	5	is	be	AUX
eistud-25727	11	6	allowed	allow	VERB
eistud-25727	11	7	to	to	PART
eistud-25727	11	8	deduct	deduct	VERB
eistud-25727	11	9	from	from	ADP
eistud-25727	11	10	his	his	PRON
eistud-25727	11	11	vat	vat	NOUN
eistud-25727	11	12	liability	liability	NOUN
eistud-25727	11	13	on	on	ADP
eistud-25727	11	14	supplies	supply	NOUN
eistud-25727	11	15	made	make	VERB
eistud-25727	11	16	,	,	PUNCT
eistud-25727	11	17	the	the	DET
eistud-25727	11	18	amount	amount	NOUN
eistud-25727	11	19	of	of	ADP
eistud-25727	11	20	vat	vat	NOUN
eistud-25727	11	21	paid	pay	VERB
eistud-25727	11	22	and	and	CCONJ
eistud-25727	11	23	properly	properly	ADV
eistud-25727	11	24	invoiced	invoice	VERB
eistud-25727	11	25	to	to	ADP
eistud-25727	11	26	him	he	PRON
eistud-25727	11	27	in	in	ADP
eistud-25727	11	28	relation	relation	NOUN
eistud-25727	11	29	to	to	ADP
eistud-25727	11	30	purchases	purchase	NOUN
eistud-25727	11	31	affected	affect	VERB
eistud-25727	11	32	by	by	ADP
eistud-25727	11	33	him	he	PRON
eistud-25727	11	34	,	,	PUNCT
eistud-25727	11	35	or	or	CCONJ
eistud-25727	11	36	vat	vat	NOUN
eistud-25727	11	37	paid	pay	VERB
eistud-25727	11	38	by	by	ADP
eistud-25727	11	39	him	he	PRON
eistud-25727	11	40	at	at	ADP
eistud-25727	11	41	importation	importation	NOUN
eistud-25727	11	42	(	(	PUNCT
eistud-25727	11	43	art	art	NOUN
eistud-25727	11	44	.	.	PUNCT
eistud-25727	12	1	10	10	NUM
eistud-25727	12	2	,	,	PUNCT
eistud-25727	12	3	para	para	NOUN
eistud-25727	12	4	.	.	PUNCT
eistud-25727	13	1	1	1	NUM
eistud-25727	13	2	,	,	PUNCT
eistud-25727	13	3	clause	clause	NOUN
eistud-25727	13	4	2	2	NUM
eistud-25727	13	5	vat	vat	NOUN
eistud-25727	13	6	law	law	NOUN
eistud-25727	13	7	)	)	PUNCT
eistud-25727	13	8	.	.	PUNCT
eistud-25727	14	1	the	the	DET
eistud-25727	14	2	actual	actual	ADJ
eistud-25727	14	3	burden	burden	NOUN
eistud-25727	14	4	of	of	ADP
eistud-25727	14	5	the	the	DET
eistud-25727	14	6	tax	tax	NOUN
eistud-25727	14	7	is	be	AUX
eistud-25727	14	8	therefore	therefore	ADV
eistud-25727	14	9	borne	bear	VERB
eistud-25727	14	10	by	by	ADP
eistud-25727	14	11	the	the	DET
eistud-25727	14	12	final	final	ADJ
eistud-25727	14	13	consumer	consumer	NOUN
eistud-25727	14	14	.	.	PUNCT
eistud-25727	15	1	the	the	DET
eistud-25727	15	2	objects	object	NOUN
eistud-25727	15	3	of	of	ADP
eistud-25727	15	4	the	the	DET
eistud-25727	15	5	research	research	NOUN
eistud-25727	15	6	are	be	AUX
eistud-25727	15	7	vat	vat	NOUN
eistud-25727	15	8	revenues	revenue	NOUN
eistud-25727	15	9	and	and	CCONJ
eistud-25727	15	10	vat	vat	NOUN
eistud-25727	15	11	legislation	legislation	NOUN
eistud-25727	15	12	.	.	PUNCT
eistud-25727	16	1	the	the	DET
eistud-25727	16	2	purpose	purpose	NOUN
eistud-25727	16	3	of	of	ADP
eistud-25727	16	4	this	this	DET
eistud-25727	16	5	research	research	NOUN
eistud-25727	16	6	is	be	AUX
eistud-25727	16	7	to	to	PART
eistud-25727	16	8	develop	develop	VERB
eistud-25727	16	9	proposals	proposal	NOUN
eistud-25727	16	10	for	for	ADP
eistud-25727	16	11	improving	improve	VERB
eistud-25727	16	12	of	of	ADP
eistud-25727	16	13	vat	vat	NOUN
eistud-25727	16	14	laws	law	NOUN
eistud-25727	16	15	,	,	PUNCT
eistud-25727	16	16	regulations	regulation	NOUN
eistud-25727	16	17	and	and	CCONJ
eistud-25727	16	18	administration	administration	NOUN
eistud-25727	16	19	that	that	PRON
eistud-25727	16	20	would	would	AUX
eistud-25727	16	21	positively	positively	ADV
eistud-25727	16	22	affect	affect	VERB
eistud-25727	16	23	vat	vat	NOUN
eistud-25727	16	24	levy	levy	NOUN
eistud-25727	16	25	.	.	PUNCT
eistud-25727	17	1	the	the	DET
eistud-25727	17	2	formulated	formulated	ADJ
eistud-25727	17	3	hypothesis	hypothesis	NOUN
eistud-25727	17	4	that	that	PRON
eistud-25727	17	5	vat	vat	NOUN
eistud-25727	17	6	revenues	revenue	NOUN
eistud-25727	17	7	closely	closely	ADV
eistud-25727	17	8	relate	relate	VERB
eistud-25727	17	9	to	to	ADP
eistud-25727	17	10	retail	retail	ADJ
eistud-25727	17	11	turnover	turnover	NOUN
eistud-25727	17	12	has	have	AUX
eistud-25727	17	13	been	be	AUX
eistud-25727	17	14	confirmed	confirm	VERB
eistud-25727	17	15	within	within	ADP
eistud-25727	17	16	the	the	DET
eistud-25727	17	17	research	research	NOUN
eistud-25727	17	18	.	.	PUNCT
eistud-25727	18	1	concrete	concrete	ADJ
eistud-25727	18	2	proposals	proposal	NOUN
eistud-25727	18	3	about	about	ADP
eistud-25727	18	4	the	the	DET
eistud-25727	18	5	necessary	necessary	ADJ
eistud-25727	18	6	amendments	amendment	NOUN
eistud-25727	18	7	in	in	ADP
eistud-25727	18	8	the	the	DET
eistud-25727	18	9	current	current	ADJ
eistud-25727	18	10	vat	vat	NOUN
eistud-25727	18	11	legislation	legislation	NOUN
eistud-25727	18	12	are	be	AUX
eistud-25727	18	13	outlined	outline	VERB
eistud-25727	18	14	in	in	ADP
eistud-25727	18	15	this	this	DET
eistud-25727	18	16	research	research	NOUN
eistud-25727	18	17	.	.	PUNCT
eistud-25727	19	1	in	in	ADP
eistud-25727	19	2	order	order	NOUN
eistud-25727	19	3	to	to	PART
eistud-25727	19	4	increase	increase	VERB
eistud-25727	19	5	vat	vat	NOUN
eistud-25727	19	6	revenues	revenue	NOUN
eistud-25727	19	7	,	,	PUNCT
eistud-25727	19	8	the	the	DET
eistud-25727	19	9	limitation	limitation	NOUN
eistud-25727	19	10	of	of	ADP
eistud-25727	19	11	vat	vat	NOUN
eistud-25727	19	12	refund	refund	NOUN
eistud-25727	19	13	are	be	AUX
eistud-25727	19	14	required	require	VERB
eistud-25727	19	15	in	in	ADP
eistud-25727	19	16	the	the	DET
eistud-25727	19	17	cases	case	NOUN
eistud-25727	19	18	when	when	SCONJ
eistud-25727	19	19	taxable	taxable	ADJ
eistud-25727	19	20	transactions	transaction	NOUN
eistud-25727	19	21	have	have	AUX
eistud-25727	19	22	not	not	PART
eistud-25727	19	23	been	be	AUX
eistud-25727	19	24	started	start	VERB
eistud-25727	19	25	yet	yet	ADV
eistud-25727	19	26	,	,	PUNCT
eistud-25727	19	27	especially	especially	ADV
eistud-25727	19	28	in	in	ADP
eistud-25727	19	29	the	the	DET
eistud-25727	19	30	field	field	NOUN
eistud-25727	19	31	of	of	ADP
eistud-25727	19	32	real	real	ADJ
eistud-25727	19	33	estate	estate	NOUN
eistud-25727	19	34	.	.	PUNCT
eistud-25727	20	1	amendments	amendment	NOUN
eistud-25727	20	2	in	in	ADP
eistud-25727	20	3	the	the	DET
eistud-25727	20	4	vat	vat	NOUN
eistud-25727	20	5	law	law	NOUN
eistud-25727	20	6	are	be	AUX
eistud-25727	20	7	crucially	crucially	ADV
eistud-25727	20	8	necessary	necessary	ADJ
eistud-25727	20	9	for	for	SCONJ
eistud-25727	20	10	the	the	DET
eistud-25727	20	11	rights	right	NOUN
eistud-25727	20	12	to	to	PART
eistud-25727	20	13	deduct	deduct	VERB
eistud-25727	20	14	vat	vat	NOUN
eistud-25727	20	15	in	in	ADP
eistud-25727	20	16	the	the	DET
eistud-25727	20	17	acquisition	acquisition	NOUN
eistud-25727	20	18	of	of	ADP
eistud-25727	20	19	luxury	luxury	NOUN
eistud-25727	20	20	cars	car	NOUN
eistud-25727	20	21	which	which	PRON
eistud-25727	20	22	practically	practically	ADV
eistud-25727	20	23	are	be	AUX
eistud-25727	20	24	not	not	PART
eistud-25727	20	25	used	use	VERB
eistud-25727	20	26	for	for	ADP
eistud-25727	20	27	business	business	NOUN
eistud-25727	20	28	purposes	purpose	NOUN
eistud-25727	20	29	and	and	CCONJ
eistud-25727	20	30	taxable	taxable	ADJ
eistud-25727	20	31	transaction	transaction	NOUN
eistud-25727	20	32	.	.	PUNCT
eistud-25727	21	1	in	in	ADP
eistud-25727	21	2	order	order	NOUN
eistud-25727	21	3	to	to	PART
eistud-25727	21	4	ease	ease	VERB
eistud-25727	21	5	administrative	administrative	ADJ
eistud-25727	21	6	burdens	burden	NOUN
eistud-25727	21	7	for	for	ADP
eistud-25727	21	8	small	small	ADJ
eistud-25727	21	9	businesses	business	NOUN
eistud-25727	21	10	(	(	PUNCT
eistud-25727	21	11	annual	annual	ADJ
eistud-25727	21	12	turnover	turnover	NOUN
eistud-25727	21	13	do	do	AUX
eistud-25727	21	14	not	not	PART
eistud-25727	21	15	exceed	exceed	VERB
eistud-25727	21	16	lvl	lvl	NOUN
eistud-25727	21	17	100,000	100,000	NUM
eistud-25727	21	18	)	)	PUNCT
eistud-25727	21	19	which	which	PRON
eistud-25727	21	20	use	use	VERB
eistud-25727	21	21	cash	cash	NOUN
eistud-25727	21	22	accounting	accounting	NOUN
eistud-25727	21	23	scheme	scheme	NOUN
eistud-25727	21	24	,	,	PUNCT
eistud-25727	21	25	here	here	ADV
eistud-25727	21	26	idea	idea	NOUN
eistud-25727	21	27	about	about	SCONJ
eistud-25727	21	28	vat	vat	NOUN
eistud-25727	21	29	cash	cash	NOUN
eistud-25727	21	30	accounting	accounting	NOUN
eistud-25727	21	31	should	should	AUX
eistud-25727	21	32	be	be	AUX
eistud-25727	21	33	promoted	promote	VERB
eistud-25727	21	34	as	as	ADV
eistud-25727	21	35	well	well	ADV
eistud-25727	21	36	.	.	PUNCT
eistud-25727	22	1	the	the	DET
eistud-25727	22	2	result	result	NOUN
eistud-25727	22	3	would	would	AUX
eistud-25727	22	4	be	be	AUX
eistud-25727	22	5	that	that	DET
eistud-25727	22	6	small	small	ADJ
eistud-25727	22	7	business	business	NOUN
eistud-25727	22	8	does	do	AUX
eistud-25727	22	9	not	not	PART
eistud-25727	22	10	pay	pay	VERB
eistud-25727	22	11	vat	vat	NOUN
eistud-25727	22	12	until	until	SCONJ
eistud-25727	22	13	its	its	PRON
eistud-25727	22	14	customer	customer	NOUN
eistud-25727	22	15	has	have	AUX
eistud-25727	22	16	paid	pay	VERB
eistud-25727	22	17	.	.	PUNCT
eistud-25727	23	1	at	at	ADP
eistud-25727	23	2	the	the	DET
eistud-25727	23	3	same	same	ADJ
eistud-25727	23	4	time	time	NOUN
eistud-25727	23	5	vat	vat	NOUN
eistud-25727	23	6	can	can	AUX
eistud-25727	23	7	be	be	AUX
eistud-25727	23	8	reclaimed	reclaim	VERB
eistud-25727	23	9	on	on	ADP
eistud-25727	23	10	its	its	PRON
eistud-25727	23	11	purchases	purchase	NOUN
eistud-25727	23	12	when	when	SCONJ
eistud-25727	23	13	the	the	DET
eistud-25727	23	14	company	company	NOUN
eistud-25727	23	15	has	have	AUX
eistud-25727	23	16	paid	pay	VERB
eistud-25727	23	17	its	its	PRON
eistud-25727	23	18	suppliers	supplier	NOUN
eistud-25727	23	19	.	.	PUNCT
eistud-25727	24	1	this	this	DET
eistud-25727	24	2	principle	principle	NOUN
eistud-25727	24	3	would	would	AUX
eistud-25727	24	4	ease	ease	VERB
eistud-25727	24	5	vat	vat	NOUN
eistud-25727	24	6	accounting	accounting	NOUN
eistud-25727	24	7	and	and	CCONJ
eistud-25727	24	8	relieve	relieve	VERB
eistud-25727	24	9	cash	cash	NOUN
eistud-25727	24	10	flow	flow	NOUN
eistud-25727	24	11	in	in	ADP
eistud-25727	24	12	small	small	ADJ
eistud-25727	24	13	sized	sized	ADJ
eistud-25727	24	14	companies	company	NOUN
eistud-25727	24	15	.	.	PUNCT
eistud-25727	25	1	in	in	ADP
eistud-25727	25	2	the	the	DET
eistud-25727	25	3	present	present	ADJ
eistud-25727	25	4	situation	situation	NOUN
eistud-25727	25	5	,	,	PUNCT
eistud-25727	25	6	all	all	DET
eistud-25727	25	7	companies	company	NOUN
eistud-25727	25	8	use	use	VERB
eistud-25727	25	9	standard	standard	ADJ
eistud-25727	25	10	vat	vat	NOUN
eistud-25727	25	11	accounting	accounting	NOUN
eistud-25727	25	12	and	and	CCONJ
eistud-25727	25	13	vat	vat	NOUN
eistud-25727	25	14	must	must	AUX
eistud-25727	25	15	be	be	AUX
eistud-25727	25	16	paid	pay	VERB
eistud-25727	25	17	just	just	ADV
eistud-25727	25	18	after	after	SCONJ
eistud-25727	25	19	the	the	DET
eistud-25727	25	20	invoice	invoice	NOUN
eistud-25727	25	21	has	have	AUX
eistud-25727	25	22	been	be	AUX
eistud-25727	25	23	issued	issue	VERB
eistud-25727	25	24	.	.	PUNCT
eistud-25727	26	1	keywords	keyword	NOUN
eistud-25727	26	2	:	:	PUNCT
eistud-25727	26	3	value	value	NOUN
eistud-25727	26	4	added	add	VERB
eistud-25727	26	5	tax	tax	NOUN
eistud-25727	26	6	(	(	PUNCT
eistud-25727	26	7	vat	vat	NOUN
eistud-25727	26	8	)	)	PUNCT
eistud-25727	26	9	,	,	PUNCT
eistud-25727	26	10	vat	vat	NOUN
eistud-25727	26	11	application	application	NOUN
eistud-25727	26	12	,	,	PUNCT
eistud-25727	26	13	taxation	taxation	NOUN
eistud-25727	26	14	,	,	PUNCT
eistud-25727	26	15	budget	budget	NOUN
eistud-25727	26	16	,	,	PUNCT
eistud-25727	26	17	vat	vat	NOUN
eistud-25727	26	18	revenues	revenue	NOUN
eistud-25727	26	19	,	,	PUNCT
eistud-25727	26	20	tax	tax	NOUN
eistud-25727	26	21	legislation	legislation	NOUN
eistud-25727	26	22	.	.	PUNCT
eistud-25727	27	1	introduction	introduction	NOUN
eistud-25727	27	2	vat	vat	NOUN
eistud-25727	27	3	collection	collection	NOUN
eistud-25727	27	4	is	be	AUX
eistud-25727	27	5	crucially	crucially	ADV
eistud-25727	27	6	vital	vital	ADJ
eistud-25727	27	7	to	to	ADP
eistud-25727	27	8	the	the	DET
eistud-25727	27	9	macroeconomic	macroeconomic	ADJ
eistud-25727	27	10	situation	situation	NOUN
eistud-25727	27	11	in	in	ADP
eistud-25727	27	12	the	the	DET
eistud-25727	27	13	country	country	NOUN
eistud-25727	27	14	.	.	PUNCT
eistud-25727	28	1	the	the	DET
eistud-25727	28	2	scientific	scientific	ADJ
eistud-25727	28	3	problem	problem	NOUN
eistud-25727	28	4	looks	look	VERB
eistud-25727	28	5	at	at	ADP
eistud-25727	28	6	increasing	increase	VERB
eistud-25727	28	7	vat	vat	NOUN
eistud-25727	28	8	revenues	revenue	NOUN
eistud-25727	28	9	by	by	ADP
eistud-25727	28	10	finding	find	VERB
eistud-25727	28	11	solutions	solution	NOUN
eistud-25727	28	12	for	for	ADP
eistud-25727	28	13	required	require	VERB
eistud-25727	28	14	changes	change	NOUN
eistud-25727	28	15	in	in	ADP
eistud-25727	28	16	the	the	DET
eistud-25727	28	17	present	present	ADJ
eistud-25727	28	18	vat	vat	NOUN
eistud-25727	28	19	law	law	NOUN
eistud-25727	28	20	simultaneously	simultaneously	ADV
eistud-25727	28	21	maintaining	maintain	VERB
eistud-25727	28	22	compliance	compliance	NOUN
eistud-25727	28	23	with	with	ADP
eistud-25727	28	24	european	european	PROPN
eistud-25727	28	25	union	union	PROPN
eistud-25727	28	26	law	law	NOUN
eistud-25727	28	27	.	.	PUNCT
eistud-25727	29	1	taking	take	VERB
eistud-25727	29	2	into	into	ADP
eistud-25727	29	3	consideration	consideration	NOUN
eistud-25727	29	4	fast	fast	ADV
eistud-25727	29	5	changing	change	VERB
eistud-25727	29	6	vat	vat	NOUN
eistud-25727	29	7	legislation	legislation	NOUN
eistud-25727	29	8	and	and	CCONJ
eistud-25727	29	9	overall	overall	ADJ
eistud-25727	29	10	economic	economic	ADJ
eistud-25727	29	11	situation	situation	NOUN
eistud-25727	29	12	,	,	PUNCT
eistud-25727	29	13	the	the	DET
eistud-25727	29	14	novelty	novelty	NOUN
eistud-25727	29	15	of	of	ADP
eistud-25727	29	16	the	the	DET
eistud-25727	29	17	research	research	NOUN
eistud-25727	29	18	is	be	AUX
eistud-25727	29	19	submitting	submit	VERB
eistud-25727	29	20	topical	topical	ADJ
eistud-25727	29	21	proposals	proposal	NOUN
eistud-25727	29	22	.	.	PUNCT
eistud-25727	30	1	the	the	DET
eistud-25727	30	2	objects	object	NOUN
eistud-25727	30	3	of	of	ADP
eistud-25727	30	4	the	the	DET
eistud-25727	30	5	research	research	NOUN
eistud-25727	30	6	are	be	AUX
eistud-25727	30	7	vat	vat	NOUN
eistud-25727	30	8	revenues	revenue	NOUN
eistud-25727	30	9	and	and	CCONJ
eistud-25727	30	10	vat	vat	NOUN
eistud-25727	30	11	laws	law	NOUN
eistud-25727	30	12	and	and	CCONJ
eistud-25727	30	13	regulations	regulation	NOUN
eistud-25727	30	14	.	.	PUNCT
eistud-25727	31	1	the	the	DET
eistud-25727	31	2	aim	aim	NOUN
eistud-25727	31	3	of	of	ADP
eistud-25727	31	4	this	this	DET
eistud-25727	31	5	research	research	NOUN
eistud-25727	31	6	is	be	AUX
eistud-25727	31	7	to	to	PART
eistud-25727	31	8	develop	develop	VERB
eistud-25727	31	9	proposals	proposal	NOUN
eistud-25727	31	10	for	for	ADP
eistud-25727	31	11	improving	improve	VERB
eistud-25727	31	12	of	of	ADP
eistud-25727	31	13	vat	vat	NOUN
eistud-25727	31	14	laws	law	NOUN
eistud-25727	31	15	and	and	CCONJ
eistud-25727	31	16	regulations	regulation	NOUN
eistud-25727	31	17	and	and	CCONJ
eistud-25727	31	18	administration	administration	NOUN
eistud-25727	31	19	that	that	PRON
eistud-25727	31	20	would	would	AUX
eistud-25727	31	21	positively	positively	ADV
eistud-25727	31	22	affect	affect	VERB
eistud-25727	31	23	vat	vat	NOUN
eistud-25727	31	24	levy	levy	NOUN
eistud-25727	31	25	.	.	PUNCT
eistud-25727	32	1	the	the	DET
eistud-25727	32	2	economic	economic	ADJ
eistud-25727	32	3	nature	nature	NOUN
eistud-25727	32	4	of	of	ADP
eistud-25727	32	5	vat	vat	NOUN
eistud-25727	32	6	is	be	AUX
eistud-25727	32	7	a	a	DET
eistud-25727	32	8	general	general	ADJ
eistud-25727	32	9	consumption	consumption	NOUN
eistud-25727	32	10	tax	tax	NOUN
eistud-25727	32	11	.	.	PUNCT
eistud-25727	33	1	therefore	therefore	ADV
eistud-25727	33	2	the	the	DET
eistud-25727	33	3	logical	logical	ADJ
eistud-25727	33	4	conclusions	conclusion	NOUN
eistud-25727	33	5	arrive	arrive	VERB
eistud-25727	33	6	that	that	SCONJ
eistud-25727	33	7	vat	vat	NOUN
eistud-25727	33	8	issn	issn	PROPN
eistud-25727	33	9	1822	1822	NUM
eistud-25727	33	10	-	-	SYM
eistud-25727	33	11	8402	8402	NUM
eistud-25727	33	12	european	european	ADJ
eistud-25727	33	13	integration	integration	NOUN
eistud-25727	33	14	studies	study	NOUN
eistud-25727	33	15	.	.	PUNCT
eistud-25727	34	1	2009	2009	NUM
eistud-25727	34	2	.	.	PUNCT
eistud-25727	35	1	no	no	DET
eistud-25727	35	2	3	3	NUM
eistud-25727	35	3	94	94	NUM
eistud-25727	35	4	revenues	revenue	NOUN
eistud-25727	35	5	should	should	AUX
eistud-25727	35	6	correlate	correlate	VERB
eistud-25727	35	7	with	with	ADP
eistud-25727	35	8	home	home	NOUN
eistud-25727	35	9	consumption	consumption	NOUN
eistud-25727	35	10	.	.	PUNCT
eistud-25727	36	1	the	the	DET
eistud-25727	36	2	main	main	ADJ
eistud-25727	36	3	part	part	NOUN
eistud-25727	36	4	of	of	ADP
eistud-25727	36	5	home	home	NOUN
eistud-25727	36	6	consumption	consumption	NOUN
eistud-25727	36	7	is	be	AUX
eistud-25727	36	8	the	the	DET
eistud-25727	36	9	amount	amount	NOUN
eistud-25727	36	10	of	of	ADP
eistud-25727	36	11	retail	retail	ADJ
eistud-25727	36	12	sales	sale	NOUN
eistud-25727	36	13	.	.	PUNCT
eistud-25727	37	1	consequently	consequently	ADV
eistud-25727	37	2	,	,	PUNCT
eistud-25727	37	3	the	the	DET
eistud-25727	37	4	research	research	NOUN
eistud-25727	37	5	hypothesis	hypothesis	NOUN
eistud-25727	37	6	is	be	AUX
eistud-25727	37	7	formulated	formulate	VERB
eistud-25727	37	8	that	that	SCONJ
eistud-25727	37	9	vat	vat	NOUN
eistud-25727	37	10	revenues	revenue	NOUN
eistud-25727	37	11	are	be	AUX
eistud-25727	37	12	closely	closely	ADV
eistud-25727	37	13	related	relate	VERB
eistud-25727	37	14	with	with	ADP
eistud-25727	37	15	retail	retail	ADJ
eistud-25727	37	16	turnover	turnover	NOUN
eistud-25727	37	17	.	.	PUNCT
eistud-25727	38	1	in	in	ADP
eistud-25727	38	2	order	order	NOUN
eistud-25727	38	3	to	to	PART
eistud-25727	38	4	achieve	achieve	VERB
eistud-25727	38	5	the	the	DET
eistud-25727	38	6	aim	aim	NOUN
eistud-25727	38	7	of	of	ADP
eistud-25727	38	8	the	the	DET
eistud-25727	38	9	research	research	NOUN
eistud-25727	38	10	,	,	PUNCT
eistud-25727	38	11	the	the	DET
eistud-25727	38	12	tasks	task	NOUN
eistud-25727	38	13	of	of	ADP
eistud-25727	38	14	the	the	DET
eistud-25727	38	15	study	study	NOUN
eistud-25727	38	16	are	be	AUX
eistud-25727	38	17	structured	structure	VERB
eistud-25727	38	18	as	as	SCONJ
eistud-25727	38	19	follows	follow	VERB
eistud-25727	38	20	,	,	PUNCT
eistud-25727	38	21	namely	namely	ADV
eistud-25727	38	22	:	:	PUNCT
eistud-25727	38	23	to	to	PART
eistud-25727	38	24	find	find	VERB
eistud-25727	38	25	relation	relation	NOUN
eistud-25727	38	26	between	between	ADP
eistud-25727	38	27	vat	vat	NOUN
eistud-25727	38	28	revenues	revenue	NOUN
eistud-25727	38	29	and	and	CCONJ
eistud-25727	38	30	retail	retail	ADJ
eistud-25727	38	31	turnover	turnover	NOUN
eistud-25727	38	32	by	by	ADP
eistud-25727	38	33	using	use	VERB
eistud-25727	38	34	correlation	correlation	NOUN
eistud-25727	38	35	ratio	ratio	NOUN
eistud-25727	38	36	analysis	analysis	NOUN
eistud-25727	38	37	method	method	NOUN
eistud-25727	38	38	,	,	PUNCT
eistud-25727	38	39	discover	discover	VERB
eistud-25727	38	40	the	the	DET
eistud-25727	38	41	factors	factor	NOUN
eistud-25727	38	42	which	which	PRON
eistud-25727	38	43	cause	cause	VERB
eistud-25727	38	44	a	a	DET
eistud-25727	38	45	negative	negative	ADJ
eistud-25727	38	46	influence	influence	NOUN
eistud-25727	38	47	on	on	ADP
eistud-25727	38	48	vat	vat	NOUN
eistud-25727	38	49	revenues	revenue	NOUN
eistud-25727	38	50	,	,	PUNCT
eistud-25727	38	51	analyze	analyze	VERB
eistud-25727	38	52	european	european	PROPN
eistud-25727	38	53	union	union	PROPN
eistud-25727	38	54	laws	law	NOUN
eistud-25727	38	55	and	and	CCONJ
eistud-25727	38	56	regulations	regulation	NOUN
eistud-25727	38	57	in	in	ADP
eistud-25727	38	58	vat	vat	NOUN
eistud-25727	38	59	field	field	NOUN
eistud-25727	38	60	,	,	PUNCT
eistud-25727	38	61	study	study	VERB
eistud-25727	38	62	the	the	DET
eistud-25727	38	63	practice	practice	NOUN
eistud-25727	38	64	of	of	ADP
eistud-25727	38	65	other	other	ADJ
eistud-25727	38	66	member	member	NOUN
eistud-25727	38	67	states	state	NOUN
eistud-25727	38	68	and	and	CCONJ
eistud-25727	38	69	establish	establish	VERB
eistud-25727	38	70	recommendations	recommendation	NOUN
eistud-25727	38	71	for	for	ADP
eistud-25727	38	72	improving	improve	VERB
eistud-25727	38	73	of	of	ADP
eistud-25727	38	74	vat	vat	NOUN
eistud-25727	38	75	levy	levy	NOUN
eistud-25727	38	76	.	.	PUNCT
eistud-25727	39	1	to	to	PART
eistud-25727	39	2	examine	examine	VERB
eistud-25727	39	3	the	the	DET
eistud-25727	39	4	hypothesis	hypothesis	NOUN
eistud-25727	39	5	and	and	CCONJ
eistud-25727	39	6	to	to	PART
eistud-25727	39	7	perform	perform	VERB
eistud-25727	39	8	the	the	DET
eistud-25727	39	9	tasks	task	NOUN
eistud-25727	39	10	of	of	ADP
eistud-25727	39	11	this	this	DET
eistud-25727	39	12	research	research	NOUN
eistud-25727	39	13	,	,	PUNCT
eistud-25727	39	14	particular	particular	ADJ
eistud-25727	39	15	research	research	NOUN
eistud-25727	39	16	methods	method	NOUN
eistud-25727	39	17	are	be	AUX
eistud-25727	39	18	used	use	VERB
eistud-25727	39	19	:	:	PUNCT
eistud-25727	39	20	calculation	calculation	NOUN
eistud-25727	39	21	of	of	ADP
eistud-25727	39	22	correlation	correlation	NOUN
eistud-25727	39	23	ratios	ratio	NOUN
eistud-25727	39	24	and	and	CCONJ
eistud-25727	39	25	the	the	DET
eistud-25727	39	26	analysis	analysis	NOUN
eistud-25727	39	27	of	of	ADP
eistud-25727	39	28	vat	vat	NOUN
eistud-25727	39	29	laws	law	NOUN
eistud-25727	39	30	and	and	CCONJ
eistud-25727	39	31	regulations	regulation	NOUN
eistud-25727	39	32	within	within	ADP
eistud-25727	39	33	the	the	DET
eistud-25727	39	34	scope	scope	NOUN
eistud-25727	39	35	of	of	ADP
eistud-25727	39	36	latvia	latvia	PROPN
eistud-25727	39	37	and	and	CCONJ
eistud-25727	39	38	european	european	PROPN
eistud-25727	39	39	union	union	PROPN
eistud-25727	39	40	.	.	PUNCT
eistud-25727	40	1	the	the	DET
eistud-25727	40	2	data	data	NOUN
eistud-25727	40	3	sources	source	NOUN
eistud-25727	40	4	about	about	ADP
eistud-25727	40	5	vat	vat	NOUN
eistud-25727	40	6	revenue	revenue	NOUN
eistud-25727	40	7	in	in	ADP
eistud-25727	40	8	2008	2008	NUM
eistud-25727	40	9	–	–	PUNCT
eistud-25727	40	10	2009	2009	NUM
eistud-25727	40	11	from	from	ADP
eistud-25727	40	12	the	the	DET
eistud-25727	40	13	state	state	NOUN
eistud-25727	40	14	revenue	revenue	NOUN
eistud-25727	40	15	service	service	NOUN
eistud-25727	40	16	of	of	ADP
eistud-25727	40	17	the	the	DET
eistud-25727	40	18	republic	republic	NOUN
eistud-25727	40	19	of	of	ADP
eistud-25727	40	20	latvia	latvia	PROPN
eistud-25727	40	21	(	(	PUNCT
eistud-25727	40	22	hereinafter	hereinafter	NOUN
eistud-25727	40	23	–	–	PUNCT
eistud-25727	40	24	srs	srs	PROPN
eistud-25727	40	25	)	)	PUNCT
eistud-25727	40	26	,	,	PUNCT
eistud-25727	40	27	the	the	DET
eistud-25727	40	28	law	law	NOUN
eistud-25727	40	29	about	about	ADP
eistud-25727	40	30	the	the	DET
eistud-25727	40	31	state	state	NOUN
eistud-25727	40	32	’s	’s	PART
eistud-25727	40	33	budget	budget	NOUN
eistud-25727	40	34	2009	2009	NUM
eistud-25727	40	35	(	(	PUNCT
eistud-25727	40	36	saeima	saeima	NOUN
eistud-25727	40	37	,	,	PUNCT
eistud-25727	40	38	2008	2008	NUM
eistud-25727	40	39	)	)	PUNCT
eistud-25727	40	40	,	,	PUNCT
eistud-25727	40	41	the	the	DET
eistud-25727	40	42	data	datum	NOUN
eistud-25727	40	43	of	of	ADP
eistud-25727	40	44	finance	finance	NOUN
eistud-25727	40	45	ministry	ministry	PROPN
eistud-25727	40	46	and	and	CCONJ
eistud-25727	40	47	central	central	ADJ
eistud-25727	40	48	statistical	statistical	ADJ
eistud-25727	40	49	bureau	bureau	NOUN
eistud-25727	40	50	are	be	AUX
eistud-25727	40	51	used	use	VERB
eistud-25727	40	52	.	.	PUNCT
eistud-25727	41	1	decrease	decrease	NOUN
eistud-25727	41	2	of	of	ADP
eistud-25727	41	3	vat	vat	NOUN
eistud-25727	41	4	payments	payment	NOUN
eistud-25727	41	5	the	the	DET
eistud-25727	41	6	revenues	revenue	NOUN
eistud-25727	41	7	of	of	ADP
eistud-25727	41	8	vat	vat	NOUN
eistud-25727	41	9	in	in	ADP
eistud-25727	41	10	january	january	PROPN
eistud-25727	41	11	and	and	CCONJ
eistud-25727	41	12	february	february	PROPN
eistud-25727	41	13	2009	2009	NUM
eistud-25727	41	14	are	be	AUX
eistud-25727	41	15	152.22	152.22	NUM
eistud-25727	41	16	million	million	NUM
eistud-25727	41	17	lvl	lvl	NOUN
eistud-25727	41	18	,	,	PUNCT
eistud-25727	41	19	which	which	PRON
eistud-25727	41	20	is	be	AUX
eistud-25727	41	21	64.65million	64.65million	NUM
eistud-25727	41	22	lvl	lvl	NOUN
eistud-25727	41	23	(	(	PUNCT
eistud-25727	41	24	including	include	VERB
eistud-25727	41	25	10.32	10.32	NUM
eistud-25727	41	26	million	million	NUM
eistud-25727	41	27	lvl	lvl	NOUN
eistud-25727	41	28	levied	levy	VERB
eistud-25727	41	29	vat	vat	NOUN
eistud-25727	41	30	for	for	ADP
eistud-25727	41	31	goods	good	NOUN
eistud-25727	41	32	revealed	reveal	VERB
eistud-25727	41	33	for	for	ADP
eistud-25727	41	34	free	free	ADJ
eistud-25727	41	35	circulation	circulation	NOUN
eistud-25727	41	36	)	)	PUNCT
eistud-25727	41	37	or	or	CCONJ
eistud-25727	41	38	29.8	29.8	NUM
eistud-25727	41	39	%	%	NOUN
eistud-25727	41	40	less	less	ADJ
eistud-25727	41	41	than	than	ADP
eistud-25727	41	42	in	in	ADP
eistud-25727	41	43	the	the	DET
eistud-25727	41	44	relevant	relevant	ADJ
eistud-25727	41	45	period	period	NOUN
eistud-25727	41	46	of	of	ADP
eistud-25727	41	47	the	the	DET
eistud-25727	41	48	year	year	NOUN
eistud-25727	41	49	2008	2008	NUM
eistud-25727	41	50	(	(	PUNCT
eistud-25727	41	51	srs	srs	PROPN
eistud-25727	41	52	,	,	PUNCT
eistud-25727	41	53	2008	2008	NUM
eistud-25727	41	54	-	-	SYM
eistud-25727	41	55	2009	2009	NUM
eistud-25727	41	56	)	)	PUNCT
eistud-25727	41	57	.	.	PUNCT
eistud-25727	42	1	estimated	estimate	VERB
eistud-25727	42	2	vat	vat	NOUN
eistud-25727	42	3	plan	plan	NOUN
eistud-25727	42	4	is	be	AUX
eistud-25727	42	5	fulfilled	fulfil	VERB
eistud-25727	42	6	for	for	ADP
eistud-25727	42	7	77.5	77.5	NUM
eistud-25727	42	8	%	%	NOUN
eistud-25727	42	9	or	or	CCONJ
eistud-25727	42	10	the	the	DET
eistud-25727	42	11	missing	miss	VERB
eistud-25727	42	12	amount	amount	NOUN
eistud-25727	42	13	is	be	AUX
eistud-25727	42	14	44.18	44.18	NUM
eistud-25727	42	15	million	million	NUM
eistud-25727	42	16	lvl	lvl	NOUN
eistud-25727	42	17	.	.	PUNCT
eistud-25727	43	1	the	the	DET
eistud-25727	43	2	main	main	ADJ
eistud-25727	43	3	factors	factor	NOUN
eistud-25727	43	4	negatively	negatively	ADV
eistud-25727	43	5	affecting	affect	VERB
eistud-25727	43	6	vat	vat	NOUN
eistud-25727	43	7	revenues	revenue	NOUN
eistud-25727	43	8	are	be	AUX
eistud-25727	43	9	decrease	decrease	NOUN
eistud-25727	43	10	of	of	ADP
eistud-25727	43	11	gross	gross	ADJ
eistud-25727	43	12	domestic	domestic	ADJ
eistud-25727	43	13	product	product	NOUN
eistud-25727	43	14	(	(	PUNCT
eistud-25727	43	15	hereinafter	hereinafter	NOUN
eistud-25727	43	16	–	–	PUNCT
eistud-25727	43	17	gdp	gdp	NOUN
eistud-25727	43	18	)	)	PUNCT
eistud-25727	43	19	and	and	CCONJ
eistud-25727	43	20	drop	drop	VERB
eistud-25727	43	21	in	in	ADP
eistud-25727	43	22	retail	retail	ADJ
eistud-25727	43	23	turnover	turnover	NOUN
eistud-25727	43	24	.	.	PUNCT
eistud-25727	44	1	there	there	PRON
eistud-25727	44	2	was	be	VERB
eistud-25727	44	3	observed	observe	VERB
eistud-25727	44	4	the	the	DET
eistud-25727	44	5	decline	decline	NOUN
eistud-25727	44	6	of	of	ADP
eistud-25727	44	7	economic	economic	ADJ
eistud-25727	44	8	development	development	NOUN
eistud-25727	44	9	and	and	CCONJ
eistud-25727	44	10	insignificant	insignificant	ADJ
eistud-25727	44	11	growth	growth	NOUN
eistud-25727	44	12	of	of	ADP
eistud-25727	44	13	gdp	gdp	NOUN
eistud-25727	44	14	(	(	PUNCT
eistud-25727	44	15	+1.6	+1.6	NOUN
eistud-25727	44	16	%	%	NOUN
eistud-25727	44	17	)	)	PUNCT
eistud-25727	44	18	in	in	ADP
eistud-25727	44	19	the	the	DET
eistud-25727	44	20	first	first	ADJ
eistud-25727	44	21	six	six	NUM
eistud-25727	44	22	months	month	NOUN
eistud-25727	44	23	of	of	ADP
eistud-25727	44	24	the	the	DET
eistud-25727	44	25	year	year	NOUN
eistud-25727	44	26	2008	2008	NUM
eistud-25727	44	27	in	in	ADP
eistud-25727	44	28	the	the	DET
eistud-25727	44	29	economic	economic	PROPN
eistud-25727	44	30	of	of	ADP
eistud-25727	44	31	latvia	latvia	PROPN
eistud-25727	44	32	,	,	PUNCT
eistud-25727	44	33	afterwards	afterwards	ADV
eistud-25727	44	34	the	the	DET
eistud-25727	44	35	gdp	gdp	NOUN
eistud-25727	44	36	data	datum	NOUN
eistud-25727	44	37	of	of	ADP
eistud-25727	44	38	summer	summer	NOUN
eistud-25727	44	39	half	half	NOUN
eistud-25727	44	40	of	of	ADP
eistud-25727	44	41	2008	2008	NUM
eistud-25727	44	42	refused	refuse	VERB
eistud-25727	44	43	any	any	DET
eistud-25727	44	44	signs	sign	NOUN
eistud-25727	44	45	of	of	ADP
eistud-25727	44	46	improvement	improvement	NOUN
eistud-25727	44	47	.	.	PUNCT
eistud-25727	45	1	gdp	gdp	NOUN
eistud-25727	45	2	shrank	shrink	VERB
eistud-25727	45	3	by	by	ADP
eistud-25727	45	4	4.6	4.6	NUM
eistud-25727	45	5	%	%	NOUN
eistud-25727	45	6	in	in	ADP
eistud-25727	45	7	the	the	DET
eistud-25727	45	8	third	third	ADJ
eistud-25727	45	9	quarter	quarter	NOUN
eistud-25727	45	10	and	and	CCONJ
eistud-25727	45	11	10.3	10.3	NUM
eistud-25727	45	12	%	%	NOUN
eistud-25727	45	13	in	in	ADP
eistud-25727	45	14	the	the	DET
eistud-25727	45	15	fourth	fourth	ADJ
eistud-25727	45	16	quarter	quarter	NOUN
eistud-25727	45	17	.	.	PUNCT
eistud-25727	46	1	total	total	ADJ
eistud-25727	46	2	gdp	gdp	NOUN
eistud-25727	46	3	decreased	decrease	VERB
eistud-25727	46	4	by	by	ADP
eistud-25727	46	5	4.6	4.6	NUM
eistud-25727	46	6	%	%	NOUN
eistud-25727	46	7	in	in	ADP
eistud-25727	46	8	the	the	DET
eistud-25727	46	9	year	year	NOUN
eistud-25727	46	10	2008	2008	NUM
eistud-25727	46	11	.	.	PUNCT
eistud-25727	47	1	the	the	DET
eistud-25727	47	2	drop	drop	NOUN
eistud-25727	47	3	of	of	ADP
eistud-25727	47	4	the	the	DET
eistud-25727	47	5	gdp	gdp	NOUN
eistud-25727	47	6	was	be	AUX
eistud-25727	47	7	justified	justify	VERB
eistud-25727	47	8	by	by	ADP
eistud-25727	47	9	decline	decline	NOUN
eistud-25727	47	10	in	in	ADP
eistud-25727	47	11	the	the	DET
eistud-25727	47	12	said	say	VERB
eistud-25727	47	13	industries	industry	NOUN
eistud-25727	47	14	:	:	PUNCT
eistud-25727	47	15	in	in	ADP
eistud-25727	47	16	trade	trade	NOUN
eistud-25727	47	17	of	of	ADP
eistud-25727	47	18	8.3	8.3	NUM
eistud-25727	47	19	%	%	NOUN
eistud-25727	47	20	,	,	PUNCT
eistud-25727	47	21	in	in	ADP
eistud-25727	47	22	manufacturing	manufacturing	NOUN
eistud-25727	47	23	of	of	ADP
eistud-25727	47	24	6.5	6.5	NUM
eistud-25727	47	25	%	%	NOUN
eistud-25727	47	26	and	and	CCONJ
eistud-25727	47	27	construction	construction	NOUN
eistud-25727	47	28	of	of	ADP
eistud-25727	47	29	2.6	2.6	NUM
eistud-25727	47	30	%	%	NOUN
eistud-25727	47	31	.	.	PUNCT
eistud-25727	48	1	there	there	PRON
eistud-25727	48	2	was	be	VERB
eistud-25727	48	3	shrinkage	shrinkage	NOUN
eistud-25727	48	4	also	also	ADV
eistud-25727	48	5	in	in	ADP
eistud-25727	48	6	financial	financial	ADJ
eistud-25727	48	7	sphere	sphere	NOUN
eistud-25727	48	8	of	of	ADP
eistud-25727	48	9	6.6	6.6	NUM
eistud-25727	48	10	%	%	NOUN
eistud-25727	48	11	.	.	PUNCT
eistud-25727	49	1	data	datum	NOUN
eistud-25727	49	2	of	of	ADP
eistud-25727	49	3	the	the	DET
eistud-25727	49	4	first	first	ADJ
eistud-25727	49	5	quarter	quarter	NOUN
eistud-25727	49	6	of	of	ADP
eistud-25727	49	7	the	the	DET
eistud-25727	49	8	year	year	NOUN
eistud-25727	49	9	2009	2009	NUM
eistud-25727	49	10	maintain	maintain	VERB
eistud-25727	49	11	concerns	concern	NOUN
eistud-25727	49	12	about	about	ADP
eistud-25727	49	13	continuing	continue	VERB
eistud-25727	49	14	gdp	gdp	NOUN
eistud-25727	49	15	decline	decline	NOUN
eistud-25727	49	16	.	.	PUNCT
eistud-25727	50	1	for	for	ADP
eistud-25727	50	2	example	example	NOUN
eistud-25727	50	3	,	,	PUNCT
eistud-25727	50	4	data	datum	NOUN
eistud-25727	50	5	obtained	obtain	VERB
eistud-25727	50	6	for	for	ADP
eistud-25727	50	7	january	january	PROPN
eistud-25727	50	8	2009	2009	NUM
eistud-25727	50	9	indicate	indicate	VERB
eistud-25727	50	10	that	that	SCONJ
eistud-25727	50	11	the	the	DET
eistud-25727	50	12	output	output	NOUN
eistud-25727	50	13	of	of	ADP
eistud-25727	50	14	manufacture	manufacture	NOUN
eistud-25727	50	15	decreased	decrease	VERB
eistud-25727	50	16	by	by	ADP
eistud-25727	50	17	23.9	23.9	NUM
eistud-25727	50	18	%	%	NOUN
eistud-25727	50	19	and	and	CCONJ
eistud-25727	50	20	retail	retail	ADJ
eistud-25727	50	21	turnover	turnover	NOUN
eistud-25727	50	22	shrank	shrink	VERB
eistud-25727	50	23	by	by	ADP
eistud-25727	50	24	19.8	19.8	NUM
eistud-25727	50	25	%	%	NOUN
eistud-25727	50	26	in	in	ADP
eistud-25727	50	27	comparison	comparison	NOUN
eistud-25727	50	28	with	with	ADP
eistud-25727	50	29	the	the	DET
eistud-25727	50	30	january	january	PROPN
eistud-25727	50	31	2008	2008	NUM
eistud-25727	50	32	.	.	PUNCT
eistud-25727	51	1	moreover	moreover	ADV
eistud-25727	51	2	,	,	PUNCT
eistud-25727	51	3	the	the	DET
eistud-25727	51	4	retail	retail	ADJ
eistud-25727	51	5	turnover	turnover	NOUN
eistud-25727	51	6	in	in	ADP
eistud-25727	51	7	january	january	PROPN
eistud-25727	51	8	2009	2009	NUM
eistud-25727	51	9	declined	decline	VERB
eistud-25727	51	10	both	both	PRON
eistud-25727	51	11	against	against	ADP
eistud-25727	51	12	november	november	PROPN
eistud-25727	51	13	2008	2008	NUM
eistud-25727	51	14	by	by	ADP
eistud-25727	51	15	4	4	NUM
eistud-25727	51	16	%	%	NOUN
eistud-25727	51	17	and	and	CCONJ
eistud-25727	51	18	december	december	PROPN
eistud-25727	51	19	2008	2008	NUM
eistud-25727	51	20	by	by	ADP
eistud-25727	51	21	12.5	12.5	NUM
eistud-25727	51	22	%	%	NOUN
eistud-25727	51	23	.	.	PUNCT
eistud-25727	52	1	here	here	ADV
eistud-25727	52	2	must	must	AUX
eistud-25727	52	3	be	be	AUX
eistud-25727	52	4	noted	note	VERB
eistud-25727	52	5	that	that	SCONJ
eistud-25727	52	6	decline	decline	NOUN
eistud-25727	52	7	in	in	ADP
eistud-25727	52	8	retail	retail	ADJ
eistud-25727	52	9	turnover	turnover	NOUN
eistud-25727	52	10	has	have	VERB
eistud-25727	52	11	a	a	DET
eistud-25727	52	12	continuing	continue	VERB
eistud-25727	52	13	trend	trend	NOUN
eistud-25727	52	14	and	and	CCONJ
eistud-25727	52	15	has	have	AUX
eistud-25727	52	16	been	be	AUX
eistud-25727	52	17	reducing	reduce	VERB
eistud-25727	52	18	during	during	ADP
eistud-25727	52	19	the	the	DET
eistud-25727	52	20	last	last	ADJ
eistud-25727	52	21	months	month	NOUN
eistud-25727	52	22	(	(	PUNCT
eistud-25727	52	23	fig.1	fig.1	PROPN
eistud-25727	52	24	)	)	PUNCT
eistud-25727	52	25	.	.	PUNCT
eistud-25727	53	1	-30	-30	NUM
eistud-25727	53	2	-20	-20	NUM
eistud-25727	53	3	-10	-10	PUNCT
eistud-25727	53	4	0	0	NUM
eistud-25727	53	5	10	10	NUM
eistud-25727	53	6	20	20	NUM
eistud-25727	53	7	30	30	NUM
eistud-25727	53	8	increase	increase	NOUN
eistud-25727	53	9	/	/	SYM
eistud-25727	53	10	decrease	decrease	NOUN
eistud-25727	53	11	of	of	ADP
eistud-25727	53	12	vat	vat	NOUN
eistud-25727	53	13	payments	payment	NOUN
eistud-25727	53	14	comparing	compare	VERB
eistud-25727	53	15	with	with	ADP
eistud-25727	53	16	the	the	DET
eistud-25727	53	17	same	same	ADJ
eistud-25727	53	18	period	period	NOUN
eistud-25727	53	19	of	of	ADP
eistud-25727	53	20	the	the	DET
eistud-25727	53	21	previous	previous	ADJ
eistud-25727	53	22	year	year	NOUN
eistud-25727	53	23	(	(	PUNCT
eistud-25727	53	24	%	%	INTJ
eistud-25727	53	25	)	)	PUNCT
eistud-25727	54	1	25,4	25,4	NUM
eistud-25727	54	2	17,2	17,2	NUM
eistud-25727	54	3	12,7	12,7	NUM
eistud-25727	54	4	12,6	12,6	NUM
eistud-25727	54	5	9	9	NUM
eistud-25727	54	6	2,1	2,1	NUM
eistud-25727	54	7	6,2	6,2	NUM
eistud-25727	54	8	-2,4	-2,4	SYM
eistud-25727	54	9	2	2	NUM
eistud-25727	54	10	-5,1	-5,1	NUM
eistud-25727	54	11	-13,4	-13,4	PUNCT
eistud-25727	54	12	-11,8	-11,8	PUNCT
eistud-25727	54	13	-23,6	-23,6	PUNCT
eistud-25727	54	14	-17,1	-17,1	PUNCT
eistud-25727	54	15	increase	increase	NOUN
eistud-25727	54	16	/	/	SYM
eistud-25727	54	17	decrease	decrease	NOUN
eistud-25727	54	18	of	of	ADP
eistud-25727	54	19	retail	retail	ADJ
eistud-25727	54	20	turnover	turnover	NOUN
eistud-25727	54	21	comparing	compare	VERB
eistud-25727	54	22	with	with	ADP
eistud-25727	54	23	the	the	DET
eistud-25727	54	24	same	same	ADJ
eistud-25727	54	25	period	period	NOUN
eistud-25727	54	26	of	of	ADP
eistud-25727	54	27	the	the	DET
eistud-25727	54	28	previous	previous	ADJ
eistud-25727	54	29	year	year	NOUN
eistud-25727	54	30	(	(	PUNCT
eistud-25727	54	31	%	%	INTJ
eistud-25727	54	32	)	)	PUNCT
eistud-25727	54	33	-1,6	-1,6	PUNCT
eistud-25727	55	1	-3,1	-3,1	NUM
eistud-25727	55	2	-3,4	-3,4	NUM
eistud-25727	55	3	0,8	0,8	NUM
eistud-25727	55	4	-4,9	-4,9	PUNCT
eistud-25727	55	5	-7,3	-7,3	PUNCT
eistud-25727	55	6	6,3	6,3	NUM
eistud-25727	55	7	-8,4	-8,4	PROPN
eistud-25727	55	8	8,1	8,1	NUM
eistud-25727	55	9	-13,4	-13,4	NUM
eistud-25727	55	10	-12,8	-12,8	PUNCT
eistud-25727	55	11	-12,5	-12,5	PUNCT
eistud-25727	55	12	-19,8	-19,8	NUM
eistud-25727	55	13	i	i	PRON
eistud-25727	55	14	ii	ii	PROPN
eistud-25727	55	15	iii	iii	NUM
eistud-25727	55	16	iv	iv	NUM
eistud-25727	55	17	v	v	PROPN
eistud-25727	55	18	vi	vi	PROPN
eistud-25727	55	19	vii	vii	PROPN
eistud-25727	55	20	viii	viii	NOUN
eistud-25727	55	21	ix	ix	ADP
eistud-25727	55	22	x	x	X
eistud-25727	55	23	xi	xi	PROPN
eistud-25727	55	24	xii	xii	INTJ
eistud-25727	56	1	i	i	PRON
eistud-25727	56	2	ii	ii	PROPN
eistud-25727	56	3	2008	2008	NUM
eistud-25727	56	4	2009	2009	NUM
eistud-25727	56	5	fig	fig	NOUN
eistud-25727	56	6	.	.	PUNCT
eistud-25727	57	1	1	1	X
eistud-25727	57	2	.	.	X
eistud-25727	57	3	increase	increase	NOUN
eistud-25727	57	4	/	/	SYM
eistud-25727	57	5	decrease	decrease	NOUN
eistud-25727	57	6	of	of	ADP
eistud-25727	57	7	vat	vat	NOUN
eistud-25727	57	8	payments	payment	NOUN
eistud-25727	57	9	within	within	ADP
eistud-25727	57	10	a	a	DET
eistud-25727	57	11	period	period	NOUN
eistud-25727	57	12	2008	2008	NUM
eistud-25727	57	13	–	–	PUNCT
eistud-25727	57	14	2009	2009	NUM
eistud-25727	57	15	in	in	ADP
eistud-25727	57	16	comparison	comparison	NOUN
eistud-25727	57	17	with	with	ADP
eistud-25727	57	18	the	the	DET
eistud-25727	57	19	same	same	ADJ
eistud-25727	57	20	period	period	NOUN
eistud-25727	57	21	of	of	ADP
eistud-25727	57	22	the	the	DET
eistud-25727	57	23	previous	previous	ADJ
eistud-25727	57	24	year	year	NOUN
eistud-25727	57	25	(	(	PUNCT
eistud-25727	57	26	%	%	INTJ
eistud-25727	57	27	)	)	PUNCT
eistud-25727	57	28	the	the	DET
eistud-25727	57	29	most	most	ADV
eistud-25727	57	30	falls	fall	NOUN
eistud-25727	57	31	of	of	ADP
eistud-25727	57	32	the	the	DET
eistud-25727	57	33	retail	retail	ADJ
eistud-25727	57	34	sales	sale	NOUN
eistud-25727	57	35	is	be	AUX
eistud-25727	57	36	indicated	indicate	VERB
eistud-25727	57	37	in	in	ADP
eistud-25727	57	38	nonfood	nonfood	NOUN
eistud-25727	57	39	and	and	CCONJ
eistud-25727	57	40	food	food	NOUN
eistud-25727	57	41	consumer	consumer	NOUN
eistud-25727	57	42	goods	good	NOUN
eistud-25727	57	43	,	,	PUNCT
eistud-25727	57	44	according	accord	VERB
eistud-25727	57	45	to	to	ADP
eistud-25727	57	46	the	the	DET
eistud-25727	57	47	data	datum	NOUN
eistud-25727	57	48	of	of	ADP
eistud-25727	57	49	central	central	ADJ
eistud-25727	57	50	statistical	statistical	ADJ
eistud-25727	57	51	bureau	bureau	NOUN
eistud-25727	57	52	(	(	PUNCT
eistud-25727	57	53	2008	2008	NUM
eistud-25727	57	54	-	-	SYM
eistud-25727	57	55	2009	2009	NUM
eistud-25727	57	56	)	)	PUNCT
eistud-25727	57	57	.	.	PUNCT
eistud-25727	58	1	ministry	ministry	PROPN
eistud-25727	58	2	of	of	ADP
eistud-25727	58	3	finance	finance	PROPN
eistud-25727	58	4	estimating	estimate	VERB
eistud-25727	58	5	gdp	gdp	NOUN
eistud-25727	58	6	drop	drop	NOUN
eistud-25727	58	7	is	be	AUX
eistud-25727	58	8	13.2	13.2	NUM
eistud-25727	58	9	%	%	NOUN
eistud-25727	58	10	in	in	ADP
eistud-25727	58	11	2009	2009	NUM
eistud-25727	58	12	.	.	PUNCT
eistud-25727	59	1	insignificant	insignificant	ADJ
eistud-25727	59	2	drop	drop	NOUN
eistud-25727	59	3	in	in	ADP
eistud-25727	59	4	retail	retail	ADJ
eistud-25727	59	5	sales	sale	NOUN
eistud-25727	59	6	was	be	AUX
eistud-25727	59	7	noticed	notice	VERB
eistud-25727	59	8	already	already	ADV
eistud-25727	59	9	in	in	ADP
eistud-25727	59	10	january	january	PROPN
eistud-25727	59	11	2008	2008	NUM
eistud-25727	59	12	,	,	PUNCT
eistud-25727	59	13	although	although	SCONJ
eistud-25727	59	14	vat	vat	NOUN
eistud-25727	59	15	payments	payment	NOUN
eistud-25727	59	16	increase	increase	NOUN
eistud-25727	59	17	remained	remain	VERB
eistud-25727	59	18	,	,	PUNCT
eistud-25727	59	19	that	that	PRON
eistud-25727	59	20	can	can	AUX
eistud-25727	59	21	be	be	AUX
eistud-25727	59	22	explained	explain	VERB
eistud-25727	59	23	by	by	ADP
eistud-25727	59	24	vat	vat	NOUN
eistud-25727	59	25	payments	payment	NOUN
eistud-25727	59	26	made	make	VERB
eistud-25727	59	27	by	by	ADP
eistud-25727	59	28	other	other	ADJ
eistud-25727	59	29	industries	industry	NOUN
eistud-25727	59	30	than	than	ADP
eistud-25727	59	31	retail	retail	ADJ
eistud-25727	59	32	.	.	PUNCT
eistud-25727	60	1	for	for	ADP
eistud-25727	60	2	example	example	NOUN
eistud-25727	60	3	,	,	PUNCT
eistud-25727	60	4	the	the	DET
eistud-25727	60	5	certain	certain	ADJ
eistud-25727	60	6	industries	industry	NOUN
eistud-25727	60	7	indicated	indicate	VERB
eistud-25727	60	8	apparent	apparent	ADJ
eistud-25727	60	9	increase	increase	NOUN
eistud-25727	60	10	of	of	ADP
eistud-25727	60	11	vat	vat	NOUN
eistud-25727	60	12	payments	payment	NOUN
eistud-25727	60	13	during	during	ADP
eistud-25727	60	14	the	the	DET
eistud-25727	60	15	first	first	ADJ
eistud-25727	60	16	two	two	NUM
eistud-25727	60	17	months	month	NOUN
eistud-25727	60	18	of	of	ADP
eistud-25727	60	19	2008	2008	NUM
eistud-25727	60	20	:	:	PUNCT
eistud-25727	60	21	electric	electric	ADJ
eistud-25727	60	22	power	power	NOUN
eistud-25727	60	23	,	,	PUNCT
eistud-25727	60	24	gas	gas	NOUN
eistud-25727	60	25	and	and	CCONJ
eistud-25727	60	26	heating	heating	NOUN
eistud-25727	60	27	supply	supply	NOUN
eistud-25727	60	28	(	(	PUNCT
eistud-25727	60	29	+63	+63	NOUN
eistud-25727	60	30	%	%	NOUN
eistud-25727	60	31	)	)	PUNCT
eistud-25727	60	32	;	;	PUNCT
eistud-25727	60	33	wholesale	wholesale	ADJ
eistud-25727	60	34	trade	trade	NOUN
eistud-25727	60	35	(	(	PUNCT
eistud-25727	60	36	+14	+14	NOUN
eistud-25727	60	37	%	%	NOUN
eistud-25727	60	38	)	)	PUNCT
eistud-25727	60	39	;	;	PUNCT
eistud-25727	60	40	construction	construction	NOUN
eistud-25727	60	41	(	(	PUNCT
eistud-25727	60	42	+42	+42	NOUN
eistud-25727	60	43	%	%	NOUN
eistud-25727	60	44	)	)	PUNCT
eistud-25727	60	45	;	;	PUNCT
eistud-25727	60	46	real	real	ADJ
eistud-25727	60	47	estate	estate	NOUN
eistud-25727	60	48	(	(	PUNCT
eistud-25727	60	49	+19	+19	NUM
eistud-25727	60	50	%	%	NOUN
eistud-25727	60	51	)	)	PUNCT
eistud-25727	60	52	;	;	PUNCT
eistud-25727	60	53	financial	financial	ADJ
eistud-25727	60	54	services	service	NOUN
eistud-25727	60	55	(	(	PUNCT
eistud-25727	60	56	+99	+99	NUM
eistud-25727	60	57	%	%	NOUN
eistud-25727	60	58	)	)	PUNCT
eistud-25727	60	59	.	.	PUNCT
eistud-25727	61	1	issn	issn	PROPN
eistud-25727	61	2	1822	1822	NUM
eistud-25727	61	3	-	-	SYM
eistud-25727	61	4	8402	8402	NUM
eistud-25727	61	5	european	european	ADJ
eistud-25727	61	6	integration	integration	NOUN
eistud-25727	61	7	studies	study	NOUN
eistud-25727	61	8	.	.	PUNCT
eistud-25727	62	1	2009	2009	NUM
eistud-25727	62	2	.	.	PUNCT
eistud-25727	63	1	no	no	DET
eistud-25727	63	2	3	3	NUM
eistud-25727	63	3	95	95	NUM
eistud-25727	63	4	since	since	SCONJ
eistud-25727	63	5	the	the	DET
eistud-25727	63	6	summer	summer	NOUN
eistud-25727	63	7	half	half	NOUN
eistud-25727	63	8	of	of	ADP
eistud-25727	63	9	2008	2008	NUM
eistud-25727	63	10	the	the	DET
eistud-25727	63	11	recession	recession	NOUN
eistud-25727	63	12	of	of	ADP
eistud-25727	63	13	other	other	ADJ
eistud-25727	63	14	economic	economic	ADJ
eistud-25727	63	15	industries	industry	NOUN
eistud-25727	63	16	started	start	VERB
eistud-25727	63	17	,	,	PUNCT
eistud-25727	63	18	vat	vat	NOUN
eistud-25727	63	19	revenues	revenue	NOUN
eistud-25727	63	20	started	start	VERB
eistud-25727	63	21	to	to	PART
eistud-25727	63	22	decline	decline	VERB
eistud-25727	63	23	as	as	ADV
eistud-25727	63	24	well	well	ADV
eistud-25727	63	25	.	.	PUNCT
eistud-25727	64	1	analyzing	analyze	VERB
eistud-25727	64	2	the	the	DET
eistud-25727	64	3	vat	vat	NOUN
eistud-25727	64	4	payments	payment	NOUN
eistud-25727	64	5	patterns	pattern	NOUN
eistud-25727	64	6	of	of	ADP
eistud-25727	64	7	other	other	ADJ
eistud-25727	64	8	industries	industry	NOUN
eistud-25727	64	9	than	than	ADP
eistud-25727	64	10	retail	retail	ADJ
eistud-25727	64	11	sales	sale	NOUN
eistud-25727	64	12	,	,	PUNCT
eistud-25727	64	13	conclusions	conclusion	NOUN
eistud-25727	64	14	are	be	AUX
eistud-25727	64	15	that	that	SCONJ
eistud-25727	64	16	in	in	ADP
eistud-25727	64	17	january	january	PROPN
eistud-25727	64	18	and	and	CCONJ
eistud-25727	64	19	february	february	PROPN
eistud-25727	64	20	2009	2009	NUM
eistud-25727	64	21	significantly	significantly	ADV
eistud-25727	64	22	decreased	decrease	VERB
eistud-25727	64	23	vat	vat	NOUN
eistud-25727	64	24	payments	payment	NOUN
eistud-25727	64	25	made	make	VERB
eistud-25727	64	26	by	by	ADP
eistud-25727	64	27	wholesale	wholesale	ADJ
eistud-25727	64	28	trade	trade	NOUN
eistud-25727	64	29	(	(	PUNCT
eistud-25727	64	30	-29.4	-29.4	NOUN
eistud-25727	64	31	%	%	NOUN
eistud-25727	64	32	)	)	PUNCT
eistud-25727	64	33	,	,	PUNCT
eistud-25727	64	34	cars	car	NOUN
eistud-25727	64	35	’	'	PUNCT
eistud-25727	64	36	and	and	CCONJ
eistud-25727	64	37	motorcycles	motorcycle	NOUN
eistud-25727	64	38	’	'	PUNCT
eistud-25727	64	39	wholesale	wholesale	NOUN
eistud-25727	64	40	(	(	PUNCT
eistud-25727	64	41	-56	-56	PROPN
eistud-25727	64	42	%	%	NOUN
eistud-25727	64	43	)	)	PUNCT
eistud-25727	64	44	,	,	PUNCT
eistud-25727	64	45	and	and	CCONJ
eistud-25727	64	46	construction	construction	NOUN
eistud-25727	64	47	(	(	PUNCT
eistud-25727	64	48	-30.3	-30.3	PROPN
eistud-25727	64	49	%	%	NOUN
eistud-25727	64	50	)	)	PUNCT
eistud-25727	64	51	industries	industry	NOUN
eistud-25727	64	52	.	.	PUNCT
eistud-25727	65	1	the	the	DET
eistud-25727	65	2	payments	payment	NOUN
eistud-25727	65	3	made	make	VERB
eistud-25727	65	4	by	by	ADP
eistud-25727	65	5	retail	retail	ADJ
eistud-25727	65	6	sales	sale	NOUN
eistud-25727	65	7	in	in	ADP
eistud-25727	65	8	2008	2008	NUM
eistud-25727	65	9	remained	remain	VERB
eistud-25727	65	10	at	at	ADP
eistud-25727	65	11	the	the	DET
eistud-25727	65	12	same	same	ADJ
eistud-25727	65	13	level	level	NOUN
eistud-25727	65	14	as	as	ADP
eistud-25727	65	15	in	in	ADP
eistud-25727	65	16	the	the	DET
eistud-25727	65	17	previous	previous	ADJ
eistud-25727	65	18	period	period	NOUN
eistud-25727	65	19	,	,	PUNCT
eistud-25727	65	20	however	however	ADV
eistud-25727	65	21	in	in	ADP
eistud-25727	65	22	the	the	DET
eistud-25727	65	23	year	year	NOUN
eistud-25727	65	24	2009	2009	NUM
eistud-25727	65	25	they	they	PRON
eistud-25727	65	26	decreased	decrease	VERB
eistud-25727	65	27	by	by	ADP
eistud-25727	65	28	8.5	8.5	NUM
eistud-25727	65	29	%	%	NOUN
eistud-25727	65	30	(	(	PUNCT
eistud-25727	65	31	figure	figure	NOUN
eistud-25727	65	32	1	1	NUM
eistud-25727	65	33	)	)	PUNCT
eistud-25727	65	34	.	.	PUNCT
eistud-25727	66	1	similarly	similarly	ADV
eistud-25727	66	2	,	,	PUNCT
eistud-25727	66	3	vat	vat	NOUN
eistud-25727	66	4	payments	payment	NOUN
eistud-25727	66	5	made	make	VERB
eistud-25727	66	6	by	by	ADP
eistud-25727	66	7	financial	financial	ADJ
eistud-25727	66	8	business	business	NOUN
eistud-25727	66	9	declined	decline	VERB
eistud-25727	66	10	by	by	ADP
eistud-25727	66	11	2	2	NUM
eistud-25727	66	12	%	%	NOUN
eistud-25727	66	13	.	.	PUNCT
eistud-25727	67	1	observed	observe	VERB
eistud-25727	67	2	vat	vat	NOUN
eistud-25727	67	3	payment	payment	NOUN
eistud-25727	67	4	reduction	reduction	NOUN
eistud-25727	67	5	is	be	AUX
eistud-25727	67	6	drawing	draw	VERB
eistud-25727	67	7	conclusion	conclusion	NOUN
eistud-25727	67	8	that	that	SCONJ
eistud-25727	67	9	decline	decline	VERB
eistud-25727	67	10	in	in	ADP
eistud-25727	67	11	retail	retail	ADJ
eistud-25727	67	12	sales	sale	NOUN
eistud-25727	67	13	continues	continue	VERB
eistud-25727	67	14	in	in	ADP
eistud-25727	67	15	the	the	DET
eistud-25727	67	16	next	next	ADJ
eistud-25727	67	17	months	month	NOUN
eistud-25727	67	18	of	of	ADP
eistud-25727	67	19	the	the	DET
eistud-25727	67	20	year	year	NOUN
eistud-25727	67	21	as	as	ADV
eistud-25727	67	22	well	well	ADV
eistud-25727	67	23	.	.	PUNCT
eistud-25727	68	1	in	in	ADP
eistud-25727	68	2	order	order	NOUN
eistud-25727	68	3	to	to	PART
eistud-25727	68	4	evaluate	evaluate	VERB
eistud-25727	68	5	relation	relation	NOUN
eistud-25727	68	6	between	between	ADP
eistud-25727	68	7	vat	vat	NOUN
eistud-25727	68	8	(	(	PUNCT
eistud-25727	68	9	x	x	NOUN
eistud-25727	68	10	)	)	PUNCT
eistud-25727	68	11	revenue	revenue	NOUN
eistud-25727	68	12	and	and	CCONJ
eistud-25727	68	13	the	the	DET
eistud-25727	68	14	increase	increase	NOUN
eistud-25727	68	15	/	/	SYM
eistud-25727	68	16	decrease	decrease	NOUN
eistud-25727	68	17	of	of	ADP
eistud-25727	68	18	retail	retail	ADJ
eistud-25727	68	19	turnover	turnover	NOUN
eistud-25727	68	20	(	(	PUNCT
eistud-25727	68	21	y	y	NOUN
eistud-25727	68	22	)	)	PUNCT
eistud-25727	68	23	,	,	PUNCT
eistud-25727	68	24	the	the	DET
eistud-25727	68	25	correlation	correlation	NOUN
eistud-25727	68	26	ratio	ratio	NOUN
eistud-25727	68	27	must	must	AUX
eistud-25727	68	28	be	be	AUX
eistud-25727	68	29	calculated	calculate	VERB
eistud-25727	68	30	.	.	PUNCT
eistud-25727	69	1	correlation	correlation	NOUN
eistud-25727	69	2	ratio	ratio	NOUN
eistud-25727	69	3	(	(	PUNCT
eistud-25727	69	4	r	r	NOUN
eistud-25727	69	5	)	)	PUNCT
eistud-25727	69	6	formula	formula	NOUN
eistud-25727	69	7	is	be	AUX
eistud-25727	69	8	expressed	express	VERB
eistud-25727	69	9	by	by	ADP
eistud-25727	69	10	the	the	DET
eistud-25727	69	11	following	follow	VERB
eistud-25727	69	12	formula	formula	NOUN
eistud-25727	69	13	(	(	PUNCT
eistud-25727	69	14	krastiņš	krastiņš	NOUN
eistud-25727	69	15	,	,	PUNCT
eistud-25727	69	16	1998	1998	NUM
eistud-25727	69	17	)	)	PUNCT
eistud-25727	69	18	:	:	PUNCT
eistud-25727	69	19	(	(	PUNCT
eistud-25727	69	20	)	)	PUNCT
eistud-25727	69	21	(	(	PUNCT
eistud-25727	69	22	)	)	PUNCT
eistud-25727	69	23	1	1	NUM
eistud-25727	69	24	1	1	NUM
eistud-25727	69	25	1	1	NUM
eistud-25727	69	26	2	2	NUM
eistud-25727	69	27	2	2	NUM
eistud-25727	69	28	2	2	NUM
eistud-25727	69	29	2	2	NUM
eistud-25727	69	30	1	1	NUM
eistud-25727	69	31	1	1	NUM
eistud-25727	69	32	n	n	NUM
eistud-25727	69	33	n	n	NOUN
eistud-25727	69	34	i	i	PRON
eistud-25727	69	35	in	in	ADP
eistud-25727	69	36	i	i	PRON
eistud-25727	69	37	i	i	PRON
eistud-25727	70	1	i	i	PRON
eistud-25727	71	1	i	i	VERB
eistud-25727	72	1	i	i	VERB
eistud-25727	73	1	n	n	VERB
eistud-25727	74	1	n	n	NOUN
eistud-25727	75	1	i	i	PRON
eistud-25727	76	1	i	i	PRON
eistud-25727	77	1	i	i	PRON
eistud-25727	78	1	i	i	PRON
eistud-25727	79	1	i	i	PRON
eistud-25727	80	1	i	i	VERB
eistud-25727	80	2	x	x	VERB
eistud-25727	81	1	y	y	VERB
eistud-25727	81	2	x	x	PUNCT
eistud-25727	81	3	y	y	VERB
eistud-25727	81	4	nr	nr	PROPN
eistud-25727	81	5	x	x	PROPN
eistud-25727	81	6	y	y	NOUN
eistud-25727	81	7	x	x	PUNCT
eistud-25727	81	8	y	y	PROPN
eistud-25727	81	9	n	n	CCONJ
eistud-25727	81	10	n	n	NOUN
eistud-25727	81	11	=	=	PUNCT
eistud-25727	81	12	=	=	PUNCT
eistud-25727	81	13	=	=	PUNCT
eistud-25727	81	14	=	=	PUNCT
eistud-25727	81	15	=	=	PUNCT
eistud-25727	82	1	−	−	PROPN
eistud-25727	82	2	=	=	PUNCT
eistud-25727	83	1	−	−	PROPN
eistud-25727	83	2	•	•	NUM
eistud-25727	83	3	−	−	PROPN
eistud-25727	83	4	∑	∑	PROPN
eistud-25727	83	5	∑	∑	PROPN
eistud-25727	83	6	∑	∑	PROPN
eistud-25727	83	7	∑	∑	PUNCT
eistud-25727	83	8	∑∑	∑∑	PROPN
eistud-25727	83	9	∑	∑	PUNCT
eistud-25727	83	10	the	the	DET
eistud-25727	83	11	results	result	NOUN
eistud-25727	83	12	of	of	ADP
eistud-25727	83	13	calculation	calculation	NOUN
eistud-25727	83	14	present	present	ADJ
eistud-25727	83	15	that	that	SCONJ
eistud-25727	83	16	in	in	ADP
eistud-25727	83	17	the	the	DET
eistud-25727	83	18	period	period	NOUN
eistud-25727	83	19	january	january	PROPN
eistud-25727	83	20	2008	2008	NUM
eistud-25727	83	21	-	-	SYM
eistud-25727	83	22	january	january	PROPN
eistud-25727	83	23	2009	2009	NUM
eistud-25727	83	24	,	,	PUNCT
eistud-25727	83	25	correlation	correlation	NOUN
eistud-25727	83	26	ratio	ratio	NOUN
eistud-25727	83	27	is	be	AUX
eistud-25727	83	28	0.81	0.81	NUM
eistud-25727	83	29	,	,	PUNCT
eistud-25727	83	30	which	which	PRON
eistud-25727	83	31	means	mean	VERB
eistud-25727	83	32	that	that	SCONJ
eistud-25727	83	33	relation	relation	NOUN
eistud-25727	83	34	between	between	ADP
eistud-25727	83	35	vat	vat	NOUN
eistud-25727	83	36	revenues	revenue	NOUN
eistud-25727	83	37	and	and	CCONJ
eistud-25727	83	38	retail	retail	ADJ
eistud-25727	83	39	sales	sale	NOUN
eistud-25727	83	40	is	be	AUX
eistud-25727	83	41	strong	strong	ADJ
eistud-25727	83	42	.	.	PUNCT
eistud-25727	84	1	vat	vat	NOUN
eistud-25727	84	2	paid	pay	VERB
eistud-25727	84	3	during	during	ADP
eistud-25727	84	4	january	january	PROPN
eistud-25727	84	5	and	and	CCONJ
eistud-25727	84	6	february	february	PROPN
eistud-25727	84	7	2009	2009	NUM
eistud-25727	84	8	totaled	total	VERB
eistud-25727	84	9	245.72	245.72	NUM
eistud-25727	84	10	million	million	NUM
eistud-25727	84	11	lvl	lvl	NOUN
eistud-25727	84	12	.	.	PUNCT
eistud-25727	85	1	in	in	ADP
eistud-25727	85	2	comparison	comparison	NOUN
eistud-25727	85	3	with	with	ADP
eistud-25727	85	4	the	the	DET
eistud-25727	85	5	same	same	ADJ
eistud-25727	85	6	period	period	NOUN
eistud-25727	85	7	of	of	ADP
eistud-25727	85	8	the	the	DET
eistud-25727	85	9	previous	previous	ADJ
eistud-25727	85	10	year	year	NOUN
eistud-25727	85	11	,	,	PUNCT
eistud-25727	85	12	the	the	DET
eistud-25727	85	13	vat	vat	NOUN
eistud-25727	85	14	paid	pay	VERB
eistud-25727	85	15	in	in	ADP
eistud-25727	85	16	the	the	DET
eistud-25727	85	17	budget	budget	NOUN
eistud-25727	85	18	decreased	decrease	VERB
eistud-25727	85	19	by	by	ADP
eistud-25727	85	20	20.8	20.8	NUM
eistud-25727	85	21	%	%	NOUN
eistud-25727	85	22	,	,	PUNCT
eistud-25727	85	23	namely	namely	ADV
eistud-25727	85	24	,	,	PUNCT
eistud-25727	85	25	in	in	ADP
eistud-25727	85	26	january	january	PROPN
eistud-25727	85	27	by	by	ADP
eistud-25727	85	28	23.6	23.6	NUM
eistud-25727	85	29	%	%	NOUN
eistud-25727	85	30	and	and	CCONJ
eistud-25727	85	31	in	in	ADP
eistud-25727	85	32	february	february	PROPN
eistud-25727	85	33	by	by	ADP
eistud-25727	85	34	17.1	17.1	NUM
eistud-25727	85	35	%	%	NOUN
eistud-25727	85	36	.	.	PUNCT
eistud-25727	86	1	the	the	DET
eistud-25727	86	2	greatest	great	ADJ
eistud-25727	86	3	vat	vat	NOUN
eistud-25727	86	4	payments	payment	NOUN
eistud-25727	86	5	(	(	PUNCT
eistud-25727	86	6	29.1	29.1	NUM
eistud-25727	86	7	%	%	NOUN
eistud-25727	86	8	of	of	ADP
eistud-25727	86	9	the	the	DET
eistud-25727	86	10	total	total	NOUN
eistud-25727	86	11	)	)	PUNCT
eistud-25727	86	12	are	be	AUX
eistud-25727	86	13	made	make	VERB
eistud-25727	86	14	by	by	ADP
eistud-25727	86	15	the	the	DET
eistud-25727	86	16	tax	tax	NOUN
eistud-25727	86	17	payers	payer	NOUN
eistud-25727	86	18	,	,	PUNCT
eistud-25727	86	19	whose	whose	DET
eistud-25727	86	20	basic	basic	ADJ
eistud-25727	86	21	business	business	NOUN
eistud-25727	86	22	activities	activity	NOUN
eistud-25727	86	23	is	be	AUX
eistud-25727	86	24	wholesale	wholesale	ADJ
eistud-25727	86	25	trade	trade	NOUN
eistud-25727	86	26	(	(	PUNCT
eistud-25727	86	27	excluding	exclude	VERB
eistud-25727	86	28	cars	car	NOUN
eistud-25727	86	29	and	and	CCONJ
eistud-25727	86	30	motorcycles	motorcycle	NOUN
eistud-25727	86	31	)	)	PUNCT
eistud-25727	86	32	,	,	PUNCT
eistud-25727	86	33	however	however	ADV
eistud-25727	86	34	in	in	ADP
eistud-25727	86	35	comparison	comparison	NOUN
eistud-25727	86	36	with	with	ADP
eistud-25727	86	37	the	the	DET
eistud-25727	86	38	previous	previous	ADJ
eistud-25727	86	39	year	year	NOUN
eistud-25727	86	40	their	their	PRON
eistud-25727	86	41	vat	vat	NOUN
eistud-25727	86	42	payments	payment	NOUN
eistud-25727	86	43	into	into	ADP
eistud-25727	86	44	the	the	DET
eistud-25727	86	45	budget	budget	NOUN
eistud-25727	86	46	dropped	drop	VERB
eistud-25727	86	47	by	by	ADP
eistud-25727	86	48	29.4	29.4	NUM
eistud-25727	86	49	%	%	NOUN
eistud-25727	86	50	or	or	CCONJ
eistud-25727	86	51	29.6million	29.6million	NUM
eistud-25727	86	52	lvl	lvl	NOUN
eistud-25727	86	53	.	.	PUNCT
eistud-25727	87	1	only	only	ADV
eistud-25727	87	2	few	few	ADJ
eistud-25727	87	3	industries	industry	NOUN
eistud-25727	87	4	provide	provide	VERB
eistud-25727	87	5	the	the	DET
eistud-25727	87	6	increase	increase	NOUN
eistud-25727	87	7	of	of	ADP
eistud-25727	87	8	vat	vat	NOUN
eistud-25727	87	9	payments	payment	NOUN
eistud-25727	87	10	.	.	PUNCT
eistud-25727	88	1	the	the	DET
eistud-25727	88	2	greatest	great	ADJ
eistud-25727	88	3	growth	growth	NOUN
eistud-25727	88	4	,	,	PUNCT
eistud-25727	88	5	i.e.	i.e.	X
eistud-25727	88	6	,	,	PUNCT
eistud-25727	88	7	of	of	ADP
eistud-25727	88	8	40	40	NUM
eistud-25727	88	9	%	%	NOUN
eistud-25727	88	10	or	or	CCONJ
eistud-25727	88	11	6.74million	6.74million	NOUN
eistud-25727	88	12	lvl	lvl	NOUN
eistud-25727	88	13	,	,	PUNCT
eistud-25727	88	14	was	be	AUX
eistud-25727	88	15	made	make	VERB
eistud-25727	88	16	by	by	ADP
eistud-25727	88	17	electric	electric	ADJ
eistud-25727	88	18	power	power	NOUN
eistud-25727	88	19	,	,	PUNCT
eistud-25727	88	20	gas	gas	NOUN
eistud-25727	88	21	,	,	PUNCT
eistud-25727	88	22	heating	heating	NOUN
eistud-25727	88	23	and	and	CCONJ
eistud-25727	88	24	air	air	NOUN
eistud-25727	88	25	conditioning	conditioning	NOUN
eistud-25727	88	26	industries	industry	NOUN
eistud-25727	88	27	.	.	PUNCT
eistud-25727	89	1	this	this	PRON
eistud-25727	89	2	partly	partly	ADV
eistud-25727	89	3	can	can	AUX
eistud-25727	89	4	be	be	AUX
eistud-25727	89	5	explained	explain	VERB
eistud-25727	89	6	with	with	ADP
eistud-25727	89	7	the	the	DET
eistud-25727	89	8	increase	increase	NOUN
eistud-25727	89	9	of	of	ADP
eistud-25727	89	10	tariffs	tariff	NOUN
eistud-25727	89	11	and	and	CCONJ
eistud-25727	89	12	vat	vat	NOUN
eistud-25727	89	13	rate	rate	NOUN
eistud-25727	89	14	.	.	PUNCT
eistud-25727	90	1	the	the	DET
eistud-25727	90	2	recession	recession	NOUN
eistud-25727	90	3	in	in	ADP
eistud-25727	90	4	the	the	DET
eistud-25727	90	5	real	real	ADJ
eistud-25727	90	6	estate	estate	NOUN
eistud-25727	90	7	business	business	NOUN
eistud-25727	90	8	in	in	ADP
eistud-25727	90	9	particular	particular	ADJ
eistud-25727	90	10	strongly	strongly	ADV
eistud-25727	90	11	negatively	negatively	ADV
eistud-25727	90	12	affects	affect	VERB
eistud-25727	90	13	vat	vat	NOUN
eistud-25727	90	14	revenue	revenue	NOUN
eistud-25727	90	15	due	due	ADP
eistud-25727	90	16	to	to	ADP
eistud-25727	90	17	its	its	PRON
eistud-25727	90	18	surplus	surplus	ADJ
eistud-25727	90	19	payments	payment	NOUN
eistud-25727	90	20	and	and	CCONJ
eistud-25727	90	21	rights	right	NOUN
eistud-25727	90	22	to	to	PART
eistud-25727	90	23	refund	refund	VERB
eistud-25727	90	24	vat	vat	NOUN
eistud-25727	90	25	for	for	ADP
eistud-25727	90	26	the	the	DET
eistud-25727	90	27	opened	open	VERB
eistud-25727	90	28	,	,	PUNCT
eistud-25727	90	29	yet	yet	ADV
eistud-25727	90	30	not	not	PART
eistud-25727	90	31	finished	finish	VERB
eistud-25727	90	32	projects	project	NOUN
eistud-25727	90	33	.	.	PUNCT
eistud-25727	91	1	laws	law	NOUN
eistud-25727	91	2	and	and	CCONJ
eistud-25727	91	3	regulations	regulation	NOUN
eistud-25727	91	4	of	of	ADP
eistud-25727	91	5	the	the	DET
eistud-25727	91	6	republic	republic	NOUN
eistud-25727	91	7	of	of	ADP
eistud-25727	91	8	latvia	latvia	PROPN
eistud-25727	91	9	are	be	AUX
eistud-25727	91	10	already	already	ADV
eistud-25727	91	11	harmonized	harmonize	VERB
eistud-25727	91	12	with	with	ADP
eistud-25727	91	13	the	the	DET
eistud-25727	91	14	european	european	PROPN
eistud-25727	91	15	union	union	PROPN
eistud-25727	91	16	ones	one	NOUN
eistud-25727	91	17	,	,	PUNCT
eistud-25727	91	18	mainly	mainly	ADV
eistud-25727	91	19	with	with	ADP
eistud-25727	91	20	the	the	DET
eistud-25727	91	21	council	council	NOUN
eistud-25727	91	22	directive	directive	NOUN
eistud-25727	91	23	2006/112	2006/112	PROPN
eistud-25727	91	24	/	/	SYM
eistud-25727	91	25	ec	ec	PROPN
eistud-25727	91	26	of	of	ADP
eistud-25727	91	27	28	28	NUM
eistud-25727	91	28	november	november	PROPN
eistud-25727	91	29	2006	2006	NUM
eistud-25727	91	30	on	on	ADP
eistud-25727	91	31	the	the	DET
eistud-25727	91	32	common	common	ADJ
eistud-25727	91	33	system	system	NOUN
eistud-25727	91	34	of	of	ADP
eistud-25727	91	35	value	value	NOUN
eistud-25727	91	36	added	add	VERB
eistud-25727	91	37	tax	tax	NOUN
eistud-25727	91	38	(	(	PUNCT
eistud-25727	91	39	2006	2006	NUM
eistud-25727	91	40	)	)	PUNCT
eistud-25727	91	41	.	.	PUNCT
eistud-25727	92	1	therefore	therefore	ADV
eistud-25727	92	2	,	,	PUNCT
eistud-25727	92	3	developing	develop	VERB
eistud-25727	92	4	proposals	proposal	NOUN
eistud-25727	92	5	for	for	ADP
eistud-25727	92	6	vat	vat	NOUN
eistud-25727	92	7	laws	law	NOUN
eistud-25727	92	8	and	and	CCONJ
eistud-25727	92	9	regulations	regulation	NOUN
eistud-25727	92	10	in	in	ADP
eistud-25727	92	11	the	the	DET
eistud-25727	92	12	field	field	NOUN
eistud-25727	92	13	of	of	ADP
eistud-25727	92	14	vat	vat	NOUN
eistud-25727	92	15	,	,	PUNCT
eistud-25727	92	16	european	european	PROPN
eistud-25727	92	17	union	union	NOUN
eistud-25727	92	18	requirements	requirement	NOUN
eistud-25727	92	19	must	must	AUX
eistud-25727	92	20	be	be	AUX
eistud-25727	92	21	taken	take	VERB
eistud-25727	92	22	into	into	ADP
eistud-25727	92	23	account	account	NOUN
eistud-25727	92	24	.	.	PUNCT
eistud-25727	93	1	proposals	proposal	NOUN
eistud-25727	93	2	for	for	ADP
eistud-25727	93	3	the	the	DET
eistud-25727	93	4	amendments	amendment	NOUN
eistud-25727	93	5	of	of	ADP
eistud-25727	93	6	the	the	DET
eistud-25727	93	7	law	law	NOUN
eistud-25727	93	8	‘	'	PUNCT
eistud-25727	93	9	on	on	ADP
eistud-25727	93	10	value	value	NOUN
eistud-25727	93	11	added	add	VERB
eistud-25727	93	12	tax	tax	NOUN
eistud-25727	93	13	’	'	PUNCT
eistud-25727	93	14	and	and	CCONJ
eistud-25727	93	15	regulations	regulation	NOUN
eistud-25727	93	16	vat	vat	NOUN
eistud-25727	93	17	in	in	ADP
eistud-25727	93	18	latvia	latvia	PROPN
eistud-25727	93	19	has	have	AUX
eistud-25727	93	20	been	be	AUX
eistud-25727	93	21	the	the	DET
eistud-25727	93	22	research	research	NOUN
eistud-25727	93	23	subject	subject	NOUN
eistud-25727	93	24	in	in	ADP
eistud-25727	93	25	recent	recent	ADJ
eistud-25727	93	26	years	year	NOUN
eistud-25727	93	27	by	by	ADP
eistud-25727	93	28	some	some	PRON
eistud-25727	93	29	of	of	ADP
eistud-25727	93	30	finance	finance	NOUN
eistud-25727	93	31	and	and	CCONJ
eistud-25727	93	32	tax	tax	NOUN
eistud-25727	93	33	specialists	specialist	NOUN
eistud-25727	93	34	,	,	PUNCT
eistud-25727	93	35	namely	namely	ADV
eistud-25727	93	36	,	,	PUNCT
eistud-25727	93	37	kauliņa	kauliņa	NOUN
eistud-25727	93	38	g.	g.	PROPN
eistud-25727	93	39	(	(	PUNCT
eistud-25727	93	40	2007	2007	NUM
eistud-25727	93	41	)	)	PUNCT
eistud-25727	93	42	,	,	PUNCT
eistud-25727	93	43	leibus	leibus	PROPN
eistud-25727	93	44	i.	i.	PROPN
eistud-25727	93	45	(	(	PUNCT
eistud-25727	93	46	2008	2008	NUM
eistud-25727	93	47	)	)	PUNCT
eistud-25727	93	48	,	,	PUNCT
eistud-25727	93	49	rankevica	rankevica	PROPN
eistud-25727	93	50	v.	v.	PROPN
eistud-25727	93	51	(	(	PUNCT
eistud-25727	93	52	2006	2006	NUM
eistud-25727	93	53	)	)	PUNCT
eistud-25727	93	54	and	and	CCONJ
eistud-25727	93	55	kuzenko	kuzenko	ADJ
eistud-25727	93	56	m.	m.	NOUN
eistud-25727	93	57	(	(	PUNCT
eistud-25727	93	58	2008	2008	NUM
eistud-25727	93	59	)	)	PUNCT
eistud-25727	93	60	.	.	PUNCT
eistud-25727	94	1	inguna	inguna	PROPN
eistud-25727	94	2	leibus	leibus	PROPN
eistud-25727	94	3	has	have	AUX
eistud-25727	94	4	driven	drive	VERB
eistud-25727	94	5	her	her	PRON
eistud-25727	94	6	attention	attention	NOUN
eistud-25727	94	7	to	to	ADP
eistud-25727	94	8	the	the	DET
eistud-25727	94	9	vat	vat	NOUN
eistud-25727	94	10	accounting	accounting	NOUN
eistud-25727	94	11	problems	problem	NOUN
eistud-25727	94	12	for	for	ADP
eistud-25727	94	13	self	self	NOUN
eistud-25727	94	14	-	-	PUNCT
eistud-25727	94	15	employed	employ	VERB
eistud-25727	94	16	persons	person	NOUN
eistud-25727	94	17	.	.	PUNCT
eistud-25727	95	1	individuals	individual	NOUN
eistud-25727	95	2	carrying	carry	VERB
eistud-25727	95	3	out	out	ADP
eistud-25727	95	4	economic	economic	ADJ
eistud-25727	95	5	activities	activity	NOUN
eistud-25727	95	6	use	use	VERB
eistud-25727	95	7	cash	cash	NOUN
eistud-25727	95	8	accounting	accounting	NOUN
eistud-25727	95	9	method	method	NOUN
eistud-25727	95	10	for	for	ADP
eistud-25727	95	11	income	income	NOUN
eistud-25727	95	12	and	and	CCONJ
eistud-25727	95	13	social	social	ADJ
eistud-25727	95	14	tax	tax	NOUN
eistud-25727	95	15	purposes	purpose	NOUN
eistud-25727	95	16	.	.	PUNCT
eistud-25727	96	1	vat	vat	NOUN
eistud-25727	96	2	has	have	VERB
eistud-25727	96	3	to	to	PART
eistud-25727	96	4	be	be	AUX
eistud-25727	96	5	accounted	account	VERB
eistud-25727	96	6	for	for	ADP
eistud-25727	96	7	standard	standard	ADJ
eistud-25727	96	8	account	account	NOUN
eistud-25727	96	9	principle	principle	NOUN
eistud-25727	96	10	,	,	PUNCT
eistud-25727	96	11	though	though	ADV
eistud-25727	96	12	.	.	PUNCT
eistud-25727	97	1	in	in	ADP
eistud-25727	97	2	my	my	PRON
eistud-25727	97	3	opinion	opinion	NOUN
eistud-25727	97	4	there	there	ADV
eistud-25727	97	5	one	one	NUM
eistud-25727	97	6	accounting	accounting	NOUN
eistud-25727	97	7	principle	principle	NOUN
eistud-25727	97	8	for	for	ADP
eistud-25727	97	9	all	all	DET
eistud-25727	97	10	tax	tax	NOUN
eistud-25727	97	11	purposes	purpose	NOUN
eistud-25727	97	12	should	should	AUX
eistud-25727	97	13	be	be	AUX
eistud-25727	97	14	introduced	introduce	VERB
eistud-25727	97	15	,	,	PUNCT
eistud-25727	97	16	i.e.	i.e.	X
eistud-25727	97	17	,	,	PUNCT
eistud-25727	97	18	vat	vat	NOUN
eistud-25727	97	19	cash	cash	NOUN
eistud-25727	97	20	accounting	accounting	NOUN
eistud-25727	97	21	should	should	AUX
eistud-25727	97	22	be	be	AUX
eistud-25727	97	23	offered	offer	VERB
eistud-25727	97	24	for	for	ADP
eistud-25727	97	25	small	small	ADJ
eistud-25727	97	26	sized	sized	ADJ
eistud-25727	97	27	companies	company	NOUN
eistud-25727	97	28	and	and	CCONJ
eistud-25727	97	29	self	self	NOUN
eistud-25727	97	30	-	-	PUNCT
eistud-25727	97	31	employed	employ	VERB
eistud-25727	97	32	individuals	individual	NOUN
eistud-25727	97	33	.	.	PUNCT
eistud-25727	98	1	implementing	implement	VERB
eistud-25727	98	2	such	such	ADJ
eistud-25727	98	3	unified	unified	ADJ
eistud-25727	98	4	method	method	NOUN
eistud-25727	98	5	would	would	AUX
eistud-25727	98	6	ease	ease	VERB
eistud-25727	98	7	paperwork	paperwork	NOUN
eistud-25727	98	8	,	,	PUNCT
eistud-25727	98	9	vat	vat	NOUN
eistud-25727	98	10	accounting	accounting	NOUN
eistud-25727	98	11	and	and	CCONJ
eistud-25727	98	12	improve	improve	VERB
eistud-25727	98	13	financial	financial	ADJ
eistud-25727	98	14	system	system	NOUN
eistud-25727	98	15	of	of	ADP
eistud-25727	98	16	small	small	ADJ
eistud-25727	98	17	entrepreneurs	entrepreneur	NOUN
eistud-25727	98	18	.	.	PUNCT
eistud-25727	99	1	kauliņa	kauliņa	PROPN
eistud-25727	99	2	g.	g.	PROPN
eistud-25727	99	3	(	(	PUNCT
eistud-25727	99	4	2007	2007	NUM
eistud-25727	99	5	)	)	PUNCT
eistud-25727	99	6	has	have	AUX
eistud-25727	99	7	studied	study	VERB
eistud-25727	99	8	vat	vat	NOUN
eistud-25727	99	9	application	application	NOUN
eistud-25727	99	10	problems	problem	NOUN
eistud-25727	99	11	and	and	CCONJ
eistud-25727	99	12	solutions	solution	NOUN
eistud-25727	99	13	in	in	ADP
eistud-25727	99	14	her	her	PRON
eistud-25727	99	15	doctor	doctor	NOUN
eistud-25727	99	16	’s	’s	PART
eistud-25727	99	17	dissertation	dissertation	NOUN
eistud-25727	99	18	in	in	ADP
eistud-25727	99	19	2007	2007	NUM
eistud-25727	99	20	.	.	PUNCT
eistud-25727	100	1	taking	take	VERB
eistud-25727	100	2	into	into	ADP
eistud-25727	100	3	account	account	NOUN
eistud-25727	100	4	that	that	SCONJ
eistud-25727	100	5	legislation	legislation	NOUN
eistud-25727	100	6	and	and	CCONJ
eistud-25727	100	7	economic	economic	ADJ
eistud-25727	100	8	situation	situation	NOUN
eistud-25727	100	9	is	be	AUX
eistud-25727	100	10	fast	fast	ADV
eistud-25727	100	11	changing	change	VERB
eistud-25727	100	12	,	,	PUNCT
eistud-25727	100	13	only	only	ADV
eistud-25727	100	14	some	some	PRON
eistud-25727	100	15	of	of	ADP
eistud-25727	100	16	the	the	DET
eistud-25727	100	17	proposals	proposal	NOUN
eistud-25727	100	18	given	give	VERB
eistud-25727	100	19	in	in	ADP
eistud-25727	100	20	her	her	PRON
eistud-25727	100	21	paper	paper	NOUN
eistud-25727	100	22	are	be	AUX
eistud-25727	100	23	actual	actual	ADJ
eistud-25727	100	24	today	today	NOUN
eistud-25727	100	25	.	.	PUNCT
eistud-25727	101	1	for	for	ADP
eistud-25727	101	2	instance	instance	NOUN
eistud-25727	101	3	,	,	PUNCT
eistud-25727	101	4	the	the	DET
eistud-25727	101	5	proposal	proposal	NOUN
eistud-25727	101	6	to	to	PART
eistud-25727	101	7	define	define	VERB
eistud-25727	101	8	unified	unified	ADJ
eistud-25727	101	9	vat	vat	NOUN
eistud-25727	101	10	levy	levy	NOUN
eistud-25727	101	11	and	and	CCONJ
eistud-25727	101	12	deduction	deduction	NOUN
eistud-25727	101	13	in	in	ADP
eistud-25727	101	14	the	the	DET
eistud-25727	101	15	case	case	NOUN
eistud-25727	101	16	of	of	ADP
eistud-25727	101	17	acquisitions	acquisition	NOUN
eistud-25727	101	18	using	use	VERB
eistud-25727	101	19	factoring	factoring	NOUN
eistud-25727	101	20	should	should	AUX
eistud-25727	101	21	be	be	AUX
eistud-25727	101	22	forwarded	forward	VERB
eistud-25727	101	23	to	to	ADP
eistud-25727	101	24	the	the	DET
eistud-25727	101	25	amendments	amendment	NOUN
eistud-25727	101	26	in	in	ADP
eistud-25727	101	27	the	the	DET
eistud-25727	101	28	law	law	NOUN
eistud-25727	101	29	.	.	PUNCT
eistud-25727	102	1	within	within	ADP
eistud-25727	102	2	the	the	DET
eistud-25727	102	3	framework	framework	NOUN
eistud-25727	102	4	of	of	ADP
eistud-25727	102	5	the	the	DET
eistud-25727	102	6	research	research	NOUN
eistud-25727	102	7	the	the	DET
eistud-25727	102	8	issue	issue	NOUN
eistud-25727	102	9	about	about	ADP
eistud-25727	102	10	vat	vat	NOUN
eistud-25727	102	11	deduction	deduction	NOUN
eistud-25727	102	12	for	for	ADP
eistud-25727	102	13	luxury	luxury	NOUN
eistud-25727	102	14	cars	car	NOUN
eistud-25727	102	15	is	be	AUX
eistud-25727	102	16	discussed	discuss	VERB
eistud-25727	102	17	.	.	PUNCT
eistud-25727	103	1	in	in	ADP
eistud-25727	103	2	order	order	NOUN
eistud-25727	103	3	to	to	PART
eistud-25727	103	4	improve	improve	VERB
eistud-25727	103	5	vat	vat	NOUN
eistud-25727	103	6	revenue	revenue	NOUN
eistud-25727	103	7	as	as	ADV
eistud-25727	103	8	well	well	ADV
eistud-25727	103	9	as	as	ADP
eistud-25727	103	10	small	small	ADJ
eistud-25727	103	11	business	business	NOUN
eistud-25727	103	12	environment	environment	NOUN
eistud-25727	103	13	,	,	PUNCT
eistud-25727	103	14	certain	certain	ADJ
eistud-25727	103	15	amendments	amendment	NOUN
eistud-25727	103	16	in	in	ADP
eistud-25727	103	17	the	the	DET
eistud-25727	103	18	legislation	legislation	NOUN
eistud-25727	103	19	should	should	AUX
eistud-25727	103	20	be	be	AUX
eistud-25727	103	21	made	make	VERB
eistud-25727	103	22	.	.	PUNCT
eistud-25727	104	1	to	to	PART
eistud-25727	104	2	improve	improve	VERB
eistud-25727	104	3	the	the	DET
eistud-25727	104	4	section	section	NOUN
eistud-25727	104	5	10	10	NUM
eistud-25727	104	6	of	of	ADP
eistud-25727	104	7	the	the	DET
eistud-25727	104	8	law	law	NOUN
eistud-25727	104	9	‘	'	PUNCT
eistud-25727	104	10	on	on	ADP
eistud-25727	104	11	value	value	NOUN
eistud-25727	104	12	added	add	VERB
eistud-25727	104	13	tax	tax	NOUN
eistud-25727	104	14	’	'	PUNCT
eistud-25727	104	15	by	by	ADP
eistud-25727	104	16	defining	define	VERB
eistud-25727	104	17	that	that	SCONJ
eistud-25727	104	18	input	input	NOUN
eistud-25727	104	19	tax	tax	NOUN
eistud-25727	104	20	can	can	AUX
eistud-25727	104	21	not	not	PART
eistud-25727	104	22	be	be	AUX
eistud-25727	104	23	refunded	refund	VERB
eistud-25727	104	24	for	for	ADP
eistud-25727	104	25	acquired	acquire	VERB
eistud-25727	104	26	or	or	CCONJ
eistud-25727	104	27	leased	lease	VERB
eistud-25727	104	28	motorcars	motorcar	NOUN
eistud-25727	104	29	,	,	PUNCT
eistud-25727	104	30	except	except	SCONJ
eistud-25727	104	31	motorcars	motorcar	NOUN
eistud-25727	104	32	intended	intend	VERB
eistud-25727	104	33	for	for	ADP
eistud-25727	104	34	drivers	driver	NOUN
eistud-25727	104	35	’	’	PART
eistud-25727	104	36	training	training	NOUN
eistud-25727	104	37	,	,	PUNCT
eistud-25727	104	38	passenger	passenger	NOUN
eistud-25727	104	39	transporting	transporting	NOUN
eistud-25727	104	40	,	,	PUNCT
eistud-25727	104	41	renting	rent	VERB
eistud-25727	104	42	,	,	PUNCT
eistud-25727	104	43	as	as	ADV
eistud-25727	104	44	well	well	ADV
eistud-25727	104	45	as	as	ADP
eistud-25727	104	46	operational	operational	ADJ
eistud-25727	104	47	transporting	transporting	NOUN
eistud-25727	104	48	means	mean	NOUN
eistud-25727	104	49	and	and	CCONJ
eistud-25727	104	50	specialized	specialized	ADJ
eistud-25727	104	51	motorcars	motorcar	NOUN
eistud-25727	104	52	such	such	ADJ
eistud-25727	104	53	as	as	ADP
eistud-25727	104	54	medical	medical	ADJ
eistud-25727	104	55	or	or	CCONJ
eistud-25727	104	56	funeral	funeral	NOUN
eistud-25727	104	57	service	service	NOUN
eistud-25727	104	58	.	.	PUNCT
eistud-25727	105	1	in	in	ADP
eistud-25727	105	2	accordance	accordance	NOUN
eistud-25727	105	3	with	with	ADP
eistud-25727	105	4	the	the	DET
eistud-25727	105	5	present	present	ADJ
eistud-25727	105	6	edition	edition	NOUN
eistud-25727	105	7	of	of	ADP
eistud-25727	105	8	vat	vat	NOUN
eistud-25727	105	9	law	law	NOUN
eistud-25727	105	10	,	,	PUNCT
eistud-25727	105	11	a	a	DET
eistud-25727	105	12	taxable	taxable	ADJ
eistud-25727	105	13	person	person	NOUN
eistud-25727	105	14	has	have	VERB
eistud-25727	105	15	rights	right	NOUN
eistud-25727	105	16	to	to	PART
eistud-25727	105	17	deduct	deduct	VERB
eistud-25727	105	18	vat	vat	NOUN
eistud-25727	105	19	for	for	ADP
eistud-25727	105	20	acquired	acquire	VERB
eistud-25727	105	21	motorcars	motorcar	NOUN
eistud-25727	105	22	,	,	PUNCT
eistud-25727	105	23	including	include	VERB
eistud-25727	105	24	luxury	luxury	NOUN
eistud-25727	105	25	cars	car	NOUN
eistud-25727	105	26	without	without	ADP
eistud-25727	105	27	any	any	DET
eistud-25727	105	28	limitations	limitation	NOUN
eistud-25727	105	29	,	,	PUNCT
eistud-25727	105	30	provided	provide	VERB
eistud-25727	105	31	these	these	DET
eistud-25727	105	32	cars	car	NOUN
eistud-25727	105	33	are	be	AUX
eistud-25727	105	34	aimed	aim	VERB
eistud-25727	105	35	for	for	ADP
eistud-25727	105	36	taxable	taxable	ADJ
eistud-25727	105	37	activities	activity	NOUN
eistud-25727	105	38	.	.	PUNCT
eistud-25727	106	1	at	at	ADP
eistud-25727	106	2	the	the	DET
eistud-25727	106	3	moment	moment	NOUN
eistud-25727	106	4	,	,	PUNCT
eistud-25727	106	5	the	the	DET
eistud-25727	106	6	taxable	taxable	ADJ
eistud-25727	106	7	person	person	NOUN
eistud-25727	106	8	performing	perform	VERB
eistud-25727	106	9	taxable	taxable	ADJ
eistud-25727	106	10	transactions	transaction	NOUN
eistud-25727	106	11	has	have	VERB
eistud-25727	106	12	the	the	DET
eistud-25727	106	13	rights	right	NOUN
eistud-25727	106	14	to	to	PART
eistud-25727	106	15	deduct	deduct	VERB
eistud-25727	106	16	vat	vat	NOUN
eistud-25727	106	17	even	even	ADV
eistud-25727	106	18	in	in	ADP
eistud-25727	106	19	the	the	DET
eistud-25727	106	20	case	case	NOUN
eistud-25727	106	21	if	if	SCONJ
eistud-25727	106	22	those	those	DET
eistud-25727	106	23	cars	car	NOUN
eistud-25727	106	24	are	be	AUX
eistud-25727	106	25	used	use	VERB
eistud-25727	106	26	by	by	ADP
eistud-25727	106	27	the	the	DET
eistud-25727	106	28	companies	company	NOUN
eistud-25727	106	29	’	’	PART
eistud-25727	106	30	management	management	NOUN
eistud-25727	106	31	staff	staff	NOUN
eistud-25727	106	32	in	in	ADP
eistud-25727	106	33	order	order	NOUN
eistud-25727	106	34	to	to	PART
eistud-25727	106	35	visit	visit	VERB
eistud-25727	106	36	company	company	NOUN
eistud-25727	106	37	business	business	NOUN
eistud-25727	106	38	sites	site	NOUN
eistud-25727	106	39	.	.	PUNCT
eistud-25727	107	1	as	as	ADP
eistud-25727	107	2	a	a	DET
eistud-25727	107	3	result	result	NOUN
eistud-25727	107	4	,	,	PUNCT
eistud-25727	107	5	the	the	DET
eistud-25727	107	6	new	new	ADJ
eistud-25727	107	7	vehicles	vehicle	NOUN
eistud-25727	107	8	formally	formally	ADV
eistud-25727	107	9	are	be	AUX
eistud-25727	107	10	acquired	acquire	VERB
eistud-25727	107	11	by	by	ADP
eistud-25727	107	12	taxable	taxable	ADJ
eistud-25727	107	13	businesses	business	NOUN
eistud-25727	107	14	because	because	SCONJ
eistud-25727	107	15	of	of	ADP
eistud-25727	107	16	possibility	possibility	NOUN
eistud-25727	107	17	to	to	PART
eistud-25727	107	18	refund	refund	VERB
eistud-25727	107	19	vat	vat	NOUN
eistud-25727	107	20	.	.	PUNCT
eistud-25727	108	1	for	for	ADP
eistud-25727	108	2	example	example	NOUN
eistud-25727	108	3	,	,	PUNCT
eistud-25727	108	4	if	if	SCONJ
eistud-25727	108	5	an	an	DET
eistud-25727	108	6	individual	individual	NOUN
eistud-25727	108	7	would	would	AUX
eistud-25727	108	8	acquire	acquire	VERB
eistud-25727	108	9	a	a	DET
eistud-25727	108	10	new	new	ADJ
eistud-25727	108	11	car	car	NOUN
eistud-25727	108	12	in	in	ADP
eistud-25727	108	13	another	another	DET
eistud-25727	108	14	member	member	NOUN
eistud-25727	108	15	state	state	NOUN
eistud-25727	108	16	,	,	PUNCT
eistud-25727	108	17	vat	vat	NOUN
eistud-25727	108	18	shall	shall	AUX
eistud-25727	108	19	be	be	AUX
eistud-25727	108	20	paid	pay	VERB
eistud-25727	108	21	in	in	ADP
eistud-25727	108	22	the	the	DET
eistud-25727	108	23	state	state	NOUN
eistud-25727	108	24	budget	budget	NOUN
eistud-25727	108	25	.	.	PUNCT
eistud-25727	109	1	on	on	ADP
eistud-25727	109	2	other	other	ADJ
eistud-25727	109	3	hand	hand	NOUN
eistud-25727	109	4	,	,	PUNCT
eistud-25727	109	5	if	if	SCONJ
eistud-25727	109	6	a	a	DET
eistud-25727	109	7	new	new	ADJ
eistud-25727	109	8	vehicle	vehicle	NOUN
eistud-25727	109	9	is	be	AUX
eistud-25727	109	10	obtained	obtain	VERB
eistud-25727	109	11	by	by	ADP
eistud-25727	109	12	taxable	taxable	ADJ
eistud-25727	109	13	business	business	NOUN
eistud-25727	109	14	,	,	PUNCT
eistud-25727	109	15	real	real	ADJ
eistud-25727	109	16	vat	vat	NOUN
eistud-25727	109	17	payment	payment	NOUN
eistud-25727	109	18	is	be	AUX
eistud-25727	109	19	avoided	avoid	VERB
eistud-25727	109	20	by	by	ADP
eistud-25727	109	21	reverse	reverse	ADJ
eistud-25727	109	22	charge	charge	NOUN
eistud-25727	109	23	mechanism	mechanism	NOUN
eistud-25727	109	24	.	.	PUNCT
eistud-25727	110	1	meanwhile	meanwhile	ADV
eistud-25727	110	2	,	,	PUNCT
eistud-25727	110	3	other	other	ADJ
eistud-25727	110	4	member	member	NOUN
eistud-25727	110	5	states	state	NOUN
eistud-25727	110	6	act	act	VERB
eistud-25727	110	7	differently	differently	ADV
eistud-25727	110	8	and	and	CCONJ
eistud-25727	110	9	certain	certain	ADJ
eistud-25727	110	10	limitations	limitation	NOUN
eistud-25727	110	11	are	be	AUX
eistud-25727	110	12	set	set	VERB
eistud-25727	110	13	regarding	regard	VERB
eistud-25727	110	14	vat	vat	NOUN
eistud-25727	110	15	deduction	deduction	NOUN
eistud-25727	110	16	if	if	SCONJ
eistud-25727	110	17	a	a	DET
eistud-25727	110	18	new	new	ADJ
eistud-25727	110	19	vehicle	vehicle	NOUN
eistud-25727	110	20	is	be	AUX
eistud-25727	110	21	acquired	acquire	VERB
eistud-25727	110	22	.	.	PUNCT
eistud-25727	111	1	these	these	DET
eistud-25727	111	2	rules	rule	NOUN
eistud-25727	111	3	and	and	CCONJ
eistud-25727	111	4	conditions	condition	NOUN
eistud-25727	111	5	are	be	AUX
eistud-25727	111	6	reflected	reflect	VERB
eistud-25727	111	7	in	in	ADP
eistud-25727	111	8	the	the	DET
eistud-25727	111	9	table	table	NOUN
eistud-25727	111	10	:	:	PUNCT
eistud-25727	111	11	issn	issn	PROPN
eistud-25727	111	12	1822	1822	NUM
eistud-25727	111	13	-	-	SYM
eistud-25727	111	14	8402	8402	NUM
eistud-25727	111	15	european	european	ADJ
eistud-25727	111	16	integration	integration	NOUN
eistud-25727	111	17	studies	study	NOUN
eistud-25727	111	18	.	.	PUNCT
eistud-25727	112	1	2009	2009	NUM
eistud-25727	112	2	.	.	PUNCT
eistud-25727	113	1	no	no	DET
eistud-25727	113	2	3	3	NUM
eistud-25727	113	3	96	96	NUM
eistud-25727	113	4	lithuania	lithuania	NOUN
eistud-25727	113	5	vat	vat	NOUN
eistud-25727	113	6	is	be	AUX
eistud-25727	113	7	not	not	PART
eistud-25727	113	8	deductible	deductible	ADJ
eistud-25727	113	9	for	for	ADP
eistud-25727	113	10	acquisition	acquisition	NOUN
eistud-25727	113	11	,	,	PUNCT
eistud-25727	113	12	lease	lease	NOUN
eistud-25727	113	13	and	and	CCONJ
eistud-25727	113	14	rent	rent	NOUN
eistud-25727	113	15	of	of	ADP
eistud-25727	113	16	motorcars	motorcar	NOUN
eistud-25727	113	17	,	,	PUNCT
eistud-25727	113	18	except	except	SCONJ
eistud-25727	113	19	if	if	SCONJ
eistud-25727	113	20	the	the	DET
eistud-25727	113	21	business	business	NOUN
eistud-25727	113	22	activities	activity	NOUN
eistud-25727	113	23	are	be	AUX
eistud-25727	113	24	taxi	taxi	NOUN
eistud-25727	113	25	service	service	NOUN
eistud-25727	113	26	or	or	CCONJ
eistud-25727	113	27	driving	driving	NOUN
eistud-25727	113	28	school	school	NOUN
eistud-25727	113	29	.	.	PUNCT
eistud-25727	114	1	belgium	belgium	NOUN
eistud-25727	114	2	vat	vat	NOUN
eistud-25727	114	3	is	be	AUX
eistud-25727	114	4	not	not	PART
eistud-25727	114	5	deductible	deductible	ADJ
eistud-25727	114	6	50	50	NUM
eistud-25727	114	7	%	%	NOUN
eistud-25727	114	8	of	of	ADP
eistud-25727	114	9	the	the	DET
eistud-25727	114	10	value	value	NOUN
eistud-25727	114	11	of	of	ADP
eistud-25727	114	12	acquired	acquire	VERB
eistud-25727	114	13	,	,	PUNCT
eistud-25727	114	14	leased	lease	VERB
eistud-25727	114	15	or	or	CCONJ
eistud-25727	114	16	rent	rent	NOUN
eistud-25727	114	17	of	of	ADP
eistud-25727	114	18	the	the	DET
eistud-25727	114	19	motorcar	motorcar	NOUN
eistud-25727	114	20	except	except	SCONJ
eistud-25727	114	21	it	it	PRON
eistud-25727	114	22	is	be	AUX
eistud-25727	114	23	directly	directly	ADV
eistud-25727	114	24	intended	intend	VERB
eistud-25727	114	25	for	for	ADP
eistud-25727	114	26	business	business	NOUN
eistud-25727	114	27	activities	activity	NOUN
eistud-25727	114	28	.	.	PUNCT
eistud-25727	115	1	the	the	DET
eistud-25727	115	2	same	same	ADJ
eistud-25727	115	3	principle	principle	NOUN
eistud-25727	115	4	is	be	AUX
eistud-25727	115	5	used	use	VERB
eistud-25727	115	6	for	for	ADP
eistud-25727	115	7	vat	vat	NOUN
eistud-25727	115	8	deduction	deduction	NOUN
eistud-25727	115	9	from	from	ADP
eistud-25727	115	10	the	the	DET
eistud-25727	115	11	relevant	relevant	ADJ
eistud-25727	115	12	costs	cost	NOUN
eistud-25727	115	13	such	such	ADJ
eistud-25727	115	14	as	as	ADP
eistud-25727	115	15	fuel	fuel	NOUN
eistud-25727	115	16	,	,	PUNCT
eistud-25727	115	17	repair	repair	NOUN
eistud-25727	115	18	etc	etc	X
eistud-25727	115	19	.	.	PUNCT
eistud-25727	116	1	finland	finland	PROPN
eistud-25727	116	2	vat	vat	NOUN
eistud-25727	116	3	from	from	ADP
eistud-25727	116	4	the	the	DET
eistud-25727	116	5	acquisition	acquisition	NOUN
eistud-25727	116	6	of	of	ADP
eistud-25727	116	7	motorcars	motorcar	NOUN
eistud-25727	116	8	is	be	AUX
eistud-25727	116	9	not	not	PART
eistud-25727	116	10	deductible	deductible	ADJ
eistud-25727	116	11	if	if	SCONJ
eistud-25727	116	12	only	only	ADV
eistud-25727	116	13	they	they	PRON
eistud-25727	116	14	are	be	AUX
eistud-25727	116	15	not	not	PART
eistud-25727	116	16	directly	directly	ADV
eistud-25727	116	17	intended	intend	VERB
eistud-25727	116	18	for	for	ADP
eistud-25727	116	19	economic	economic	ADJ
eistud-25727	116	20	activities	activity	NOUN
eistud-25727	116	21	of	of	ADP
eistud-25727	116	22	the	the	DET
eistud-25727	116	23	business	business	NOUN
eistud-25727	116	24	.	.	PUNCT
eistud-25727	117	1	ireland	ireland	NOUN
eistud-25727	117	2	vat	vat	NOUN
eistud-25727	117	3	is	be	AUX
eistud-25727	117	4	not	not	PART
eistud-25727	117	5	deductible	deductible	ADJ
eistud-25727	117	6	for	for	ADP
eistud-25727	117	7	acquisition	acquisition	NOUN
eistud-25727	117	8	and	and	CCONJ
eistud-25727	117	9	lease	lease	NOUN
eistud-25727	117	10	of	of	ADP
eistud-25727	117	11	motorcar	motorcar	PROPN
eistud-25727	117	12	itself	itself	PRON
eistud-25727	117	13	and	and	CCONJ
eistud-25727	117	14	fuel	fuel	NOUN
eistud-25727	117	15	as	as	ADV
eistud-25727	117	16	well	well	ADV
eistud-25727	117	17	.	.	PUNCT
eistud-25727	118	1	deduction	deduction	NOUN
eistud-25727	118	2	is	be	AUX
eistud-25727	118	3	allowed	allow	VERB
eistud-25727	118	4	for	for	ADP
eistud-25727	118	5	trucks	truck	NOUN
eistud-25727	118	6	acquisition	acquisition	NOUN
eistud-25727	118	7	and	and	CCONJ
eistud-25727	118	8	lease	lease	NOUN
eistud-25727	118	9	,	,	PUNCT
eistud-25727	118	10	fuel	fuel	NOUN
eistud-25727	118	11	and	and	CCONJ
eistud-25727	118	12	maintenance	maintenance	NOUN
eistud-25727	118	13	.	.	PUNCT
eistud-25727	119	1	united	united	PROPN
eistud-25727	119	2	kingdom	kingdom	PROPN
eistud-25727	119	3	vat	vat	NOUN
eistud-25727	119	4	from	from	ADP
eistud-25727	119	5	the	the	DET
eistud-25727	119	6	acquisition	acquisition	NOUN
eistud-25727	119	7	of	of	ADP
eistud-25727	119	8	motorcars	motorcar	NOUN
eistud-25727	119	9	is	be	AUX
eistud-25727	119	10	not	not	PART
eistud-25727	119	11	deductable	deductable	ADJ
eistud-25727	119	12	if	if	SCONJ
eistud-25727	119	13	only	only	ADV
eistud-25727	119	14	they	they	PRON
eistud-25727	119	15	are	be	AUX
eistud-25727	119	16	not	not	PART
eistud-25727	119	17	directly	directly	ADV
eistud-25727	119	18	intended	intend	VERB
eistud-25727	119	19	for	for	ADP
eistud-25727	119	20	economic	economic	ADJ
eistud-25727	119	21	activities	activity	NOUN
eistud-25727	119	22	of	of	ADP
eistud-25727	119	23	the	the	DET
eistud-25727	119	24	business	business	NOUN
eistud-25727	119	25	.	.	PUNCT
eistud-25727	120	1	vat	vat	NOUN
eistud-25727	120	2	is	be	AUX
eistud-25727	120	3	50	50	NUM
eistud-25727	120	4	%	%	NOUN
eistud-25727	120	5	deductable	deductable	ADJ
eistud-25727	120	6	if	if	SCONJ
eistud-25727	120	7	the	the	DET
eistud-25727	120	8	car	car	NOUN
eistud-25727	120	9	is	be	AUX
eistud-25727	120	10	used	use	VERB
eistud-25727	120	11	for	for	ADP
eistud-25727	120	12	business	business	NOUN
eistud-25727	120	13	needs	need	NOUN
eistud-25727	120	14	and	and	CCONJ
eistud-25727	120	15	for	for	ADP
eistud-25727	120	16	private	private	ADJ
eistud-25727	120	17	needs	need	NOUN
eistud-25727	120	18	as	as	ADV
eistud-25727	120	19	well	well	ADV
eistud-25727	120	20	.	.	PUNCT
eistud-25727	121	1	poland	poland	PROPN
eistud-25727	121	2	vat	vat	NOUN
eistud-25727	121	3	for	for	ADP
eistud-25727	121	4	acquired	acquire	VERB
eistud-25727	121	5	motorcars	motorcar	NOUN
eistud-25727	121	6	is	be	AUX
eistud-25727	121	7	deductible	deductible	ADJ
eistud-25727	121	8	60	60	NUM
eistud-25727	121	9	%	%	NOUN
eistud-25727	121	10	(	(	PUNCT
eistud-25727	121	11	maximum	maximum	PROPN
eistud-25727	121	12	pln	pln	PROPN
eistud-25727	121	13	6,000	6,000	NUM
eistud-25727	122	1	~	~	PUNCT
eistud-25727	122	2	lvl	lvl	NOUN
eistud-25727	122	3	1,100).vat	1,100).vat	NUM
eistud-25727	122	4	is	be	AUX
eistud-25727	122	5	fully	fully	ADV
eistud-25727	122	6	deductible	deductible	ADJ
eistud-25727	122	7	motorcar	motorcar	NOUN
eistud-25727	122	8	is	be	AUX
eistud-25727	122	9	aimed	aim	VERB
eistud-25727	122	10	for	for	ADP
eistud-25727	122	11	providing	provide	VERB
eistud-25727	122	12	lease	lease	NOUN
eistud-25727	122	13	or	or	CCONJ
eistud-25727	122	14	rent	rent	VERB
eistud-25727	122	15	services	service	NOUN
eistud-25727	122	16	to	to	ADP
eistud-25727	122	17	clients	client	NOUN
eistud-25727	122	18	,	,	PUNCT
eistud-25727	122	19	for	for	ADP
eistud-25727	122	20	trucks	truck	NOUN
eistud-25727	122	21	,	,	PUNCT
eistud-25727	122	22	its	its	PRON
eistud-25727	122	23	lease	lease	NOUN
eistud-25727	122	24	or	or	CCONJ
eistud-25727	122	25	rents	rent	NOUN
eistud-25727	122	26	,	,	PUNCT
eistud-25727	122	27	fuel	fuel	NOUN
eistud-25727	122	28	expenses	expense	NOUN
eistud-25727	122	29	.	.	PUNCT
eistud-25727	123	1	vat	vat	NOUN
eistud-25727	123	2	is	be	AUX
eistud-25727	123	3	100	100	NUM
eistud-25727	123	4	%	%	NOUN
eistud-25727	123	5	deductible	deductible	ADJ
eistud-25727	123	6	for	for	ADP
eistud-25727	123	7	maintenance	maintenance	NOUN
eistud-25727	123	8	and	and	CCONJ
eistud-25727	123	9	repair	repair	NOUN
eistud-25727	123	10	for	for	ADP
eistud-25727	123	11	all	all	DET
eistud-25727	123	12	the	the	DET
eistud-25727	123	13	mentioned	mention	VERB
eistud-25727	123	14	cars	car	NOUN
eistud-25727	123	15	.	.	PUNCT
eistud-25727	124	1	sweden	sweden	PROPN
eistud-25727	124	2	vat	vat	PROPN
eistud-25727	124	3	is	be	AUX
eistud-25727	124	4	not	not	PART
eistud-25727	124	5	deductible	deductible	ADJ
eistud-25727	124	6	for	for	ADP
eistud-25727	124	7	acquired	acquire	VERB
eistud-25727	124	8	motorcars	motorcar	NOUN
eistud-25727	124	9	.	.	PUNCT
eistud-25727	125	1	vat	vat	NOUN
eistud-25727	125	2	is	be	AUX
eistud-25727	125	3	deductable	deductable	ADJ
eistud-25727	125	4	for	for	ADP
eistud-25727	125	5	the	the	DET
eistud-25727	125	6	acquired	acquire	VERB
eistud-25727	125	7	,	,	PUNCT
eistud-25727	125	8	leased	lease	VERB
eistud-25727	125	9	trucks	truck	NOUN
eistud-25727	125	10	,	,	PUNCT
eistud-25727	125	11	its	its	PRON
eistud-25727	125	12	fuel	fuel	NOUN
eistud-25727	125	13	and	and	CCONJ
eistud-25727	125	14	maintenance	maintenance	NOUN
eistud-25727	125	15	costs	cost	NOUN
eistud-25727	125	16	,	,	PUNCT
eistud-25727	125	17	and	and	CCONJ
eistud-25727	125	18	50	50	NUM
eistud-25727	125	19	%	%	NOUN
eistud-25727	125	20	of	of	ADP
eistud-25727	125	21	the	the	DET
eistud-25727	125	22	maintenance	maintenance	NOUN
eistud-25727	125	23	and	and	CCONJ
eistud-25727	125	24	fuel	fuel	NOUN
eistud-25727	125	25	costs	cost	NOUN
eistud-25727	125	26	of	of	ADP
eistud-25727	125	27	the	the	DET
eistud-25727	125	28	motorcars	motorcar	NOUN
eistud-25727	125	29	provided	provide	VERB
eistud-25727	125	30	they	they	PRON
eistud-25727	125	31	are	be	AUX
eistud-25727	125	32	used	use	VERB
eistud-25727	125	33	for	for	ADP
eistud-25727	125	34	business	business	NOUN
eistud-25727	125	35	purposes	purpose	NOUN
eistud-25727	125	36	(	(	PUNCT
eistud-25727	125	37	limitation	limitation	NOUN
eistud-25727	125	38	3000	3000	NUM
eistud-25727	125	39	km	km	NOUN
eistud-25727	125	40	in	in	ADP
eistud-25727	125	41	a	a	DET
eistud-25727	125	42	year	year	NOUN
eistud-25727	125	43	)	)	PUNCT
eistud-25727	125	44	.	.	PUNCT
eistud-25727	126	1	france	france	PROPN
eistud-25727	126	2	vat	vat	NOUN
eistud-25727	126	3	is	be	AUX
eistud-25727	126	4	deductible	deductible	ADJ
eistud-25727	126	5	for	for	ADP
eistud-25727	126	6	the	the	DET
eistud-25727	126	7	acquisition	acquisition	NOUN
eistud-25727	126	8	,	,	PUNCT
eistud-25727	126	9	lease	lease	NOUN
eistud-25727	126	10	,	,	PUNCT
eistud-25727	126	11	maintenance	maintenance	NOUN
eistud-25727	126	12	and	and	CCONJ
eistud-25727	126	13	fuel	fuel	NOUN
eistud-25727	126	14	of	of	ADP
eistud-25727	126	15	trucks	truck	NOUN
eistud-25727	126	16	only	only	ADV
eistud-25727	126	17	.	.	PUNCT
eistud-25727	127	1	vat	vat	NOUN
eistud-25727	127	2	is	be	AUX
eistud-25727	127	3	not	not	PART
eistud-25727	127	4	deductable	deductable	ADJ
eistud-25727	127	5	for	for	ADP
eistud-25727	127	6	any	any	DET
eistud-25727	127	7	costs	cost	NOUN
eistud-25727	127	8	of	of	ADP
eistud-25727	127	9	motorcars	motorcar	NOUN
eistud-25727	127	10	and	and	CCONJ
eistud-25727	127	11	its	its	PRON
eistud-25727	127	12	acquisition	acquisition	NOUN
eistud-25727	127	13	or	or	CCONJ
eistud-25727	127	14	lease	lease	NOUN
eistud-25727	127	15	.	.	PUNCT
eistud-25727	128	1	greece	greece	PROPN
eistud-25727	128	2	vat	vat	PROPN
eistud-25727	128	3	is	be	AUX
eistud-25727	128	4	deductible	deductible	ADJ
eistud-25727	128	5	for	for	ADP
eistud-25727	128	6	the	the	DET
eistud-25727	128	7	acquisition	acquisition	NOUN
eistud-25727	128	8	,	,	PUNCT
eistud-25727	128	9	lease	lease	NOUN
eistud-25727	128	10	,	,	PUNCT
eistud-25727	128	11	maintenance	maintenance	NOUN
eistud-25727	128	12	and	and	CCONJ
eistud-25727	128	13	fuel	fuel	NOUN
eistud-25727	128	14	of	of	ADP
eistud-25727	128	15	trucks	truck	NOUN
eistud-25727	128	16	only	only	ADV
eistud-25727	128	17	.	.	PUNCT
eistud-25727	129	1	vat	vat	NOUN
eistud-25727	129	2	is	be	AUX
eistud-25727	129	3	not	not	PART
eistud-25727	129	4	deductible	deductible	ADJ
eistud-25727	129	5	for	for	ADP
eistud-25727	129	6	any	any	DET
eistud-25727	129	7	costs	cost	NOUN
eistud-25727	129	8	of	of	ADP
eistud-25727	129	9	motorcars	motorcar	NOUN
eistud-25727	129	10	and	and	CCONJ
eistud-25727	129	11	its	its	PRON
eistud-25727	129	12	acquisition	acquisition	NOUN
eistud-25727	129	13	or	or	CCONJ
eistud-25727	129	14	lease	lease	NOUN
eistud-25727	129	15	.	.	PUNCT
eistud-25727	130	1	italy	italy	PROPN
eistud-25727	130	2	85	85	NUM
eistud-25727	130	3	%	%	NOUN
eistud-25727	130	4	of	of	ADP
eistud-25727	130	5	the	the	DET
eistud-25727	130	6	vat	vat	NOUN
eistud-25727	130	7	is	be	AUX
eistud-25727	130	8	not	not	PART
eistud-25727	130	9	deductible	deductible	ADJ
eistud-25727	130	10	in	in	ADP
eistud-25727	130	11	the	the	DET
eistud-25727	130	12	case	case	NOUN
eistud-25727	130	13	of	of	ADP
eistud-25727	130	14	buying	buying	NOUN
eistud-25727	130	15	or	or	CCONJ
eistud-25727	130	16	leasing	lease	VERB
eistud-25727	130	17	a	a	DET
eistud-25727	130	18	car	car	NOUN
eistud-25727	130	19	for	for	ADP
eistud-25727	130	20	business	business	NOUN
eistud-25727	130	21	purposes	purpose	NOUN
eistud-25727	130	22	.	.	PUNCT
eistud-25727	131	1	only	only	ADV
eistud-25727	131	2	15	15	NUM
eistud-25727	131	3	%	%	NOUN
eistud-25727	131	4	of	of	ADP
eistud-25727	131	5	the	the	DET
eistud-25727	131	6	input	input	NOUN
eistud-25727	131	7	vat	vat	NOUN
eistud-25727	131	8	is	be	AUX
eistud-25727	131	9	deductible	deductible	ADJ
eistud-25727	131	10	when	when	SCONJ
eistud-25727	131	11	a	a	DET
eistud-25727	131	12	motorcar	motorcar	NOUN
eistud-25727	131	13	for	for	ADP
eistud-25727	131	14	business	business	NOUN
eistud-25727	131	15	purposes	purpose	NOUN
eistud-25727	131	16	is	be	AUX
eistud-25727	131	17	purchased	purchase	VERB
eistud-25727	131	18	or	or	CCONJ
eistud-25727	131	19	leased	lease	VERB
eistud-25727	131	20	.	.	PUNCT
eistud-25727	132	1	input	input	NOUN
eistud-25727	132	2	vat	vat	NOUN
eistud-25727	132	3	from	from	ADP
eistud-25727	132	4	the	the	DET
eistud-25727	132	5	fuel	fuel	NOUN
eistud-25727	132	6	and	and	CCONJ
eistud-25727	132	7	maintenance	maintenance	NOUN
eistud-25727	132	8	costs	cost	NOUN
eistud-25727	132	9	can	can	AUX
eistud-25727	132	10	not	not	PART
eistud-25727	132	11	be	be	AUX
eistud-25727	132	12	deducted	deduct	VERB
eistud-25727	132	13	at	at	ADV
eistud-25727	132	14	all	all	ADV
eistud-25727	132	15	.	.	PUNCT
eistud-25727	133	1	czech	czech	PROPN
eistud-25727	133	2	republic	republic	NOUN
eistud-25727	133	3	vat	vat	NOUN
eistud-25727	133	4	is	be	AUX
eistud-25727	133	5	not	not	PART
eistud-25727	133	6	deductible	deductible	ADJ
eistud-25727	133	7	for	for	ADP
eistud-25727	133	8	purchases	purchase	NOUN
eistud-25727	133	9	or	or	CCONJ
eistud-25727	133	10	financial	financial	ADJ
eistud-25727	133	11	lease	lease	NOUN
eistud-25727	133	12	of	of	ADP
eistud-25727	133	13	motorcars	motorcar	NOUN
eistud-25727	133	14	,	,	PUNCT
eistud-25727	133	15	except	except	SCONJ
eistud-25727	133	16	the	the	DET
eistud-25727	133	17	particular	particular	ADJ
eistud-25727	133	18	car	car	NOUN
eistud-25727	133	19	is	be	AUX
eistud-25727	133	20	intended	intend	VERB
eistud-25727	133	21	for	for	ADP
eistud-25727	133	22	reselling	resell	VERB
eistud-25727	133	23	.	.	PUNCT
eistud-25727	134	1	input	input	NOUN
eistud-25727	134	2	vat	vat	NOUN
eistud-25727	134	3	from	from	ADP
eistud-25727	134	4	the	the	DET
eistud-25727	134	5	rent	rent	NOUN
eistud-25727	134	6	,	,	PUNCT
eistud-25727	134	7	fuel	fuel	NOUN
eistud-25727	134	8	and	and	CCONJ
eistud-25727	134	9	maintenance	maintenance	NOUN
eistud-25727	134	10	costs	cost	NOUN
eistud-25727	134	11	is	be	AUX
eistud-25727	134	12	deductable	deductable	ADJ
eistud-25727	134	13	.	.	PUNCT
eistud-25727	135	1	netherlands	netherlands	PROPN
eistud-25727	135	2	vat	vat	NOUN
eistud-25727	135	3	is	be	AUX
eistud-25727	135	4	deductible	deductible	ADJ
eistud-25727	135	5	for	for	ADP
eistud-25727	135	6	acquisition	acquisition	NOUN
eistud-25727	135	7	,	,	PUNCT
eistud-25727	135	8	lease	lease	NOUN
eistud-25727	135	9	and	and	CCONJ
eistud-25727	135	10	costs	cost	NOUN
eistud-25727	135	11	of	of	ADP
eistud-25727	135	12	both	both	DET
eistud-25727	135	13	motorcars	motorcar	NOUN
eistud-25727	135	14	and	and	CCONJ
eistud-25727	135	15	trucks	truck	NOUN
eistud-25727	135	16	.	.	PUNCT
eistud-25727	136	1	however	however	ADV
eistud-25727	136	2	,	,	PUNCT
eistud-25727	136	3	there	there	PRON
eistud-25727	136	4	are	be	VERB
eistud-25727	136	5	special	special	ADJ
eistud-25727	136	6	conditions	condition	NOUN
eistud-25727	136	7	for	for	ADP
eistud-25727	136	8	vat	vat	NOUN
eistud-25727	136	9	deduction	deduction	NOUN
eistud-25727	136	10	regarding	regard	VERB
eistud-25727	136	11	motorcars	motorcar	NOUN
eistud-25727	136	12	.	.	PUNCT
eistud-25727	137	1	all	all	DET
eistud-25727	137	2	the	the	DET
eistud-25727	137	3	mentioned	mention	VERB
eistud-25727	137	4	taking	take	VERB
eistud-25727	137	5	into	into	ADP
eistud-25727	137	6	account	account	NOUN
eistud-25727	137	7	,	,	PUNCT
eistud-25727	137	8	implementation	implementation	NOUN
eistud-25727	137	9	of	of	ADP
eistud-25727	137	10	this	this	DET
eistud-25727	137	11	particular	particular	ADJ
eistud-25727	137	12	provision	provision	NOUN
eistud-25727	137	13	would	would	AUX
eistud-25727	137	14	facilitate	facilitate	VERB
eistud-25727	137	15	the	the	DET
eistud-25727	137	16	growth	growth	NOUN
eistud-25727	137	17	of	of	ADP
eistud-25727	137	18	the	the	DET
eistud-25727	137	19	vat	vat	NOUN
eistud-25727	137	20	revenue	revenue	NOUN
eistud-25727	137	21	to	to	ADP
eistud-25727	137	22	the	the	DET
eistud-25727	137	23	state	state	NOUN
eistud-25727	137	24	budget	budget	NOUN
eistud-25727	137	25	.	.	PUNCT
eistud-25727	138	1	suggested	suggest	VERB
eistud-25727	138	2	amendments	amendment	NOUN
eistud-25727	138	3	in	in	ADP
eistud-25727	138	4	the	the	DET
eistud-25727	138	5	section	section	NOUN
eistud-25727	138	6	10	10	NUM
eistud-25727	138	7	of	of	ADP
eistud-25727	138	8	the	the	DET
eistud-25727	138	9	law	law	NOUN
eistud-25727	138	10	‘	'	PUNCT
eistud-25727	138	11	on	on	ADP
eistud-25727	138	12	value	value	NOUN
eistud-25727	138	13	added	add	VERB
eistud-25727	138	14	tax	tax	NOUN
eistud-25727	138	15	’	'	PUNCT
eistud-25727	138	16	are	be	AUX
eistud-25727	138	17	that	that	SCONJ
eistud-25727	138	18	a	a	DET
eistud-25727	138	19	taxable	taxable	ADJ
eistud-25727	138	20	person	person	NOUN
eistud-25727	138	21	can	can	AUX
eistud-25727	138	22	not	not	PART
eistud-25727	138	23	deduct	deduct	VERB
eistud-25727	138	24	input	input	NOUN
eistud-25727	138	25	vat	vat	NOUN
eistud-25727	138	26	if	if	SCONJ
eistud-25727	138	27	goods	good	NOUN
eistud-25727	138	28	and	and	CCONJ
eistud-25727	138	29	services	service	NOUN
eistud-25727	138	30	acquired	acquire	VERB
eistud-25727	138	31	do	do	AUX
eistud-25727	138	32	not	not	PART
eistud-25727	138	33	refer	refer	VERB
eistud-25727	138	34	to	to	ADP
eistud-25727	138	35	the	the	DET
eistud-25727	138	36	carrying	carry	VERB
eistud-25727	138	37	out	out	ADP
eistud-25727	138	38	taxable	taxable	ADJ
eistud-25727	138	39	activities	activity	NOUN
eistud-25727	138	40	and	and	CCONJ
eistud-25727	138	41	the	the	DET
eistud-25727	138	42	person	person	NOUN
eistud-25727	138	43	is	be	AUX
eistud-25727	138	44	not	not	PART
eistud-25727	138	45	able	able	ADJ
eistud-25727	138	46	to	to	PART
eistud-25727	138	47	proof	proof	VERB
eistud-25727	138	48	it	it	PRON
eistud-25727	138	49	.	.	PUNCT
eistud-25727	139	1	the	the	DET
eistud-25727	139	2	norm	norm	NOUN
eistud-25727	139	3	should	should	AUX
eistud-25727	139	4	be	be	AUX
eistud-25727	139	5	introduced	introduce	VERB
eistud-25727	139	6	together	together	ADV
eistud-25727	139	7	with	with	ADP
eistud-25727	139	8	provision	provision	NOUN
eistud-25727	139	9	that	that	SCONJ
eistud-25727	139	10	if	if	SCONJ
eistud-25727	139	11	the	the	DET
eistud-25727	139	12	person	person	NOUN
eistud-25727	139	13	within	within	ADP
eistud-25727	139	14	a	a	DET
eistud-25727	139	15	period	period	NOUN
eistud-25727	139	16	of	of	ADP
eistud-25727	139	17	one	one	NUM
eistud-25727	139	18	year	year	NOUN
eistud-25727	139	19	can	can	AUX
eistud-25727	139	20	proof	proof	VERB
eistud-25727	139	21	the	the	DET
eistud-25727	139	22	relation	relation	NOUN
eistud-25727	139	23	of	of	ADP
eistud-25727	139	24	a	a	DET
eistud-25727	139	25	purchase	purchase	NOUN
eistud-25727	139	26	to	to	ADP
eistud-25727	139	27	the	the	DET
eistud-25727	139	28	taxable	taxable	ADJ
eistud-25727	139	29	transactions	transaction	NOUN
eistud-25727	139	30	,	,	PUNCT
eistud-25727	139	31	he	he	PRON
eistud-25727	139	32	can	can	AUX
eistud-25727	139	33	deduct	deduct	VERB
eistud-25727	139	34	input	input	NOUN
eistud-25727	139	35	vat	vat	NOUN
eistud-25727	139	36	.	.	PUNCT
eistud-25727	140	1	in	in	ADP
eistud-25727	140	2	any	any	DET
eistud-25727	140	3	case	case	NOUN
eistud-25727	140	4	,	,	PUNCT
eistud-25727	140	5	the	the	DET
eistud-25727	140	6	rights	right	NOUN
eistud-25727	140	7	to	to	PART
eistud-25727	140	8	deduct	deduct	VERB
eistud-25727	140	9	vat	vat	NOUN
eistud-25727	140	10	should	should	AUX
eistud-25727	140	11	be	be	AUX
eistud-25727	140	12	set	set	VERB
eistud-25727	140	13	only	only	ADV
eistud-25727	140	14	within	within	ADP
eistud-25727	140	15	the	the	DET
eistud-25727	140	16	time	time	NOUN
eistud-25727	140	17	period	period	NOUN
eistud-25727	140	18	of	of	ADP
eistud-25727	140	19	one	one	NUM
eistud-25727	140	20	year	year	NOUN
eistud-25727	140	21	.	.	PUNCT
eistud-25727	141	1	paragraph	paragraph	NOUN
eistud-25727	141	2	41	41	NUM
eistud-25727	141	3	in	in	ADP
eistud-25727	141	4	the	the	DET
eistud-25727	141	5	section	section	NOUN
eistud-25727	141	6	10	10	NUM
eistud-25727	141	7	of	of	ADP
eistud-25727	141	8	the	the	DET
eistud-25727	141	9	law	law	NOUN
eistud-25727	141	10	‘	'	PUNCT
eistud-25727	141	11	on	on	ADP
eistud-25727	141	12	value	value	NOUN
eistud-25727	141	13	added	add	VERB
eistud-25727	141	14	tax	tax	NOUN
eistud-25727	141	15	’	'	PUNCT
eistud-25727	141	16	should	should	AUX
eistud-25727	141	17	be	be	AUX
eistud-25727	141	18	amended	amend	VERB
eistud-25727	141	19	about	about	ADP
eistud-25727	141	20	acquisition	acquisition	NOUN
eistud-25727	141	21	or	or	CCONJ
eistud-25727	141	22	creating	create	VERB
eistud-25727	141	23	fixed	fix	VERB
eistud-25727	141	24	assets	asset	NOUN
eistud-25727	141	25	of	of	ADP
eistud-25727	141	26	value	value	NOUN
eistud-25727	141	27	above	above	ADP
eistud-25727	141	28	lvl	lvl	NOUN
eistud-25727	141	29	5,000	5,000	NUM
eistud-25727	141	30	.	.	PUNCT
eistud-25727	142	1	input	input	NOUN
eistud-25727	142	2	vat	vat	NOUN
eistud-25727	142	3	should	should	AUX
eistud-25727	142	4	be	be	AUX
eistud-25727	142	5	corrected	correct	VERB
eistud-25727	142	6	within	within	ADP
eistud-25727	142	7	a	a	DET
eistud-25727	142	8	period	period	NOUN
eistud-25727	142	9	of	of	ADP
eistud-25727	142	10	five	five	NUM
eistud-25727	142	11	years	year	NOUN
eistud-25727	142	12	according	accord	VERB
eistud-25727	142	13	to	to	ADP
eistud-25727	142	14	the	the	DET
eistud-25727	142	15	number	number	NOUN
eistud-25727	142	16	or	or	CCONJ
eistud-25727	142	17	volume	volume	NOUN
eistud-25727	142	18	of	of	ADP
eistud-25727	142	19	taxable	taxable	ADJ
eistud-25727	142	20	and	and	CCONJ
eistud-25727	142	21	nontaxable	nontaxable	ADJ
eistud-25727	142	22	transaction	transaction	NOUN
eistud-25727	142	23	carried	carry	VERB
eistud-25727	142	24	out	out	ADP
eistud-25727	142	25	by	by	ADP
eistud-25727	142	26	particular	particular	ADJ
eistud-25727	142	27	fixed	fix	VERB
eistud-25727	142	28	asset	asset	NOUN
eistud-25727	142	29	.	.	PUNCT
eistud-25727	143	1	the	the	DET
eistud-25727	143	2	current	current	ADJ
eistud-25727	143	3	law	law	NOUN
eistud-25727	143	4	applies	apply	VERB
eistud-25727	143	5	this	this	DET
eistud-25727	143	6	principle	principle	NOUN
eistud-25727	143	7	only	only	ADV
eistud-25727	143	8	if	if	SCONJ
eistud-25727	143	9	the	the	DET
eistud-25727	143	10	value	value	NOUN
eistud-25727	143	11	exceeds	exceed	VERB
eistud-25727	143	12	lvl	lvl	NOUN
eistud-25727	143	13	50,000	50,000	NUM
eistud-25727	143	14	.	.	PUNCT
eistud-25727	144	1	the	the	DET
eistud-25727	144	2	introducing	introducing	NOUN
eistud-25727	144	3	of	of	ADP
eistud-25727	144	4	this	this	DET
eistud-25727	144	5	norm	norm	NOUN
eistud-25727	144	6	would	would	AUX
eistud-25727	144	7	improve	improve	VERB
eistud-25727	144	8	vat	vat	NOUN
eistud-25727	144	9	levy	levy	NOUN
eistud-25727	144	10	.	.	PUNCT
eistud-25727	145	1	for	for	ADP
eistud-25727	145	2	instance	instance	NOUN
eistud-25727	145	3	,	,	PUNCT
eistud-25727	145	4	a	a	DET
eistud-25727	145	5	taxable	taxable	ADJ
eistud-25727	145	6	person	person	NOUN
eistud-25727	145	7	in	in	ADP
eistud-25727	145	8	2007	2007	NUM
eistud-25727	145	9	purchases	purchase	NOUN
eistud-25727	145	10	production	production	NOUN
eistud-25727	145	11	line	line	NOUN
eistud-25727	145	12	value	value	NOUN
eistud-25727	145	13	lvl	lvl	NOUN
eistud-25727	145	14	20	20	NUM
eistud-25727	145	15	000	000	NUM
eistud-25727	145	16	plus	plus	CCONJ
eistud-25727	145	17	vat	vat	NOUN
eistud-25727	145	18	lvl	lvl	NOUN
eistud-25727	145	19	3,600	3,600	NUM
eistud-25727	145	20	.	.	PUNCT
eistud-25727	146	1	the	the	DET
eistud-25727	146	2	taxable	taxable	ADJ
eistud-25727	146	3	person	person	NOUN
eistud-25727	146	4	deducted	deduct	VERB
eistud-25727	146	5	vat	vat	NOUN
eistud-25727	146	6	and	and	CCONJ
eistud-25727	146	7	used	use	VERB
eistud-25727	146	8	this	this	DET
eistud-25727	146	9	machine	machine	NOUN
eistud-25727	146	10	for	for	ADP
eistud-25727	146	11	taxable	taxable	ADJ
eistud-25727	146	12	transaction	transaction	NOUN
eistud-25727	146	13	n	n	DET
eistud-25727	146	14	2007	2007	NUM
eistud-25727	146	15	.	.	PUNCT
eistud-25727	147	1	in	in	ADP
eistud-25727	147	2	the	the	DET
eistud-25727	147	3	year	year	NOUN
eistud-25727	147	4	2008	2008	NUM
eistud-25727	147	5	,	,	PUNCT
eistud-25727	147	6	though	though	ADV
eistud-25727	147	7	,	,	PUNCT
eistud-25727	147	8	the	the	DET
eistud-25727	147	9	machine	machine	NOUN
eistud-25727	147	10	is	be	AUX
eistud-25727	147	11	not	not	PART
eistud-25727	147	12	used	use	VERB
eistud-25727	147	13	for	for	ADP
eistud-25727	147	14	applicable	applicable	ADJ
eistud-25727	147	15	transactions	transaction	NOUN
eistud-25727	147	16	anymore	anymore	ADV
eistud-25727	147	17	.	.	PUNCT
eistud-25727	148	1	consequently	consequently	ADV
eistud-25727	148	2	,	,	PUNCT
eistud-25727	148	3	the	the	DET
eistud-25727	148	4	fully	fully	ADV
eistud-25727	148	5	deducted	deduct	VERB
eistud-25727	148	6	vat	vat	NOUN
eistud-25727	148	7	should	should	AUX
eistud-25727	148	8	be	be	AUX
eistud-25727	148	9	corrected	correct	VERB
eistud-25727	148	10	and	and	CCONJ
eistud-25727	148	11	the	the	DET
eistud-25727	148	12	difference	difference	NOUN
eistud-25727	148	13	should	should	AUX
eistud-25727	148	14	be	be	AUX
eistud-25727	148	15	paid	pay	VERB
eistud-25727	148	16	into	into	ADP
eistud-25727	148	17	the	the	DET
eistud-25727	148	18	budget	budget	NOUN
eistud-25727	148	19	:	:	PUNCT
eistud-25727	148	20	3,600/5	3,600/5	NUM
eistud-25727	148	21	=	=	SYM
eistud-25727	148	22	720	720	NUM
eistud-25727	148	23	the	the	DET
eistud-25727	148	24	norm	norm	NOUN
eistud-25727	148	25	about	about	ADP
eistud-25727	148	26	the	the	DET
eistud-25727	148	27	law	law	NOUN
eistud-25727	148	28	‘	'	PUNCT
eistud-25727	148	29	on	on	ADP
eistud-25727	148	30	value	value	NOUN
eistud-25727	148	31	added	add	VERB
eistud-25727	148	32	tax	tax	NOUN
eistud-25727	148	33	’	'	PUNCT
eistud-25727	148	34	is	be	AUX
eistud-25727	148	35	not	not	PART
eistud-25727	148	36	applied	apply	VERB
eistud-25727	148	37	to	to	ADP
eistud-25727	148	38	the	the	DET
eistud-25727	148	39	goods	good	NOUN
eistud-25727	148	40	and	and	CCONJ
eistud-25727	148	41	services	service	NOUN
eistud-25727	148	42	delivered	deliver	VERB
eistud-25727	148	43	without	without	ADP
eistud-25727	148	44	any	any	DET
eistud-25727	148	45	reimbursement	reimbursement	NOUN
eistud-25727	148	46	to	to	ADP
eistud-25727	148	47	charity	charity	NOUN
eistud-25727	148	48	purposes	purpose	NOUN
eistud-25727	148	49	because	because	SCONJ
eistud-25727	148	50	the	the	DET
eistud-25727	148	51	norm	norm	NOUN
eistud-25727	148	52	is	be	AUX
eistud-25727	148	53	misused	misuse	VERB
eistud-25727	148	54	.	.	PUNCT
eistud-25727	149	1	excluding	exclude	VERB
eistud-25727	149	2	this	this	DET
eistud-25727	149	3	rule	rule	NOUN
eistud-25727	149	4	would	would	AUX
eistud-25727	149	5	not	not	PART
eistud-25727	149	6	expand	expand	VERB
eistud-25727	149	7	the	the	DET
eistud-25727	149	8	basis	basis	NOUN
eistud-25727	149	9	for	for	ADP
eistud-25727	149	10	application	application	NOUN
eistud-25727	149	11	of	of	ADP
eistud-25727	149	12	vat	vat	NOUN
eistud-25727	149	13	;	;	PUNCT
eistud-25727	149	14	however	however	ADV
eistud-25727	149	15	it	it	PRON
eistud-25727	149	16	would	would	AUX
eistud-25727	149	17	avoid	avoid	VERB
eistud-25727	149	18	inconsistent	inconsistent	ADJ
eistud-25727	149	19	interpretation	interpretation	NOUN
eistud-25727	149	20	of	of	ADP
eistud-25727	149	21	vat	vat	NOUN
eistud-25727	149	22	law	law	NOUN
eistud-25727	149	23	.	.	PUNCT
eistud-25727	150	1	for	for	ADP
eistud-25727	150	2	example	example	NOUN
eistud-25727	150	3	,	,	PUNCT
eistud-25727	150	4	a	a	DET
eistud-25727	150	5	company	company	NOUN
eistud-25727	150	6	bought	buy	VERB
eistud-25727	150	7	a	a	DET
eistud-25727	150	8	new	new	ADJ
eistud-25727	150	9	car	car	NOUN
eistud-25727	150	10	,	,	PUNCT
eistud-25727	150	11	used	use	VERB
eistud-25727	150	12	it	it	PRON
eistud-25727	150	13	for	for	ADP
eistud-25727	150	14	few	few	ADJ
eistud-25727	150	15	months	month	NOUN
eistud-25727	150	16	and	and	CCONJ
eistud-25727	150	17	then	then	ADV
eistud-25727	150	18	donated	donate	VERB
eistud-25727	150	19	it	it	PRON
eistud-25727	150	20	to	to	ADP
eistud-25727	150	21	the	the	DET
eistud-25727	150	22	school	school	NOUN
eistud-25727	150	23	.	.	PUNCT
eistud-25727	151	1	on	on	ADP
eistud-25727	151	2	one	one	NUM
eistud-25727	151	3	hand	hand	NOUN
eistud-25727	151	4	,	,	PUNCT
eistud-25727	151	5	this	this	DET
eistud-25727	151	6	transaction	transaction	NOUN
eistud-25727	151	7	is	be	AUX
eistud-25727	151	8	a	a	DET
eistud-25727	151	9	charity	charity	NOUN
eistud-25727	151	10	and	and	CCONJ
eistud-25727	151	11	vat	vat	NOUN
eistud-25727	151	12	law	law	NOUN
eistud-25727	151	13	is	be	AUX
eistud-25727	151	14	not	not	PART
eistud-25727	151	15	applied	apply	VERB
eistud-25727	151	16	.	.	PUNCT
eistud-25727	152	1	on	on	ADP
eistud-25727	152	2	other	other	ADJ
eistud-25727	152	3	hand	hand	NOUN
eistud-25727	152	4	,	,	PUNCT
eistud-25727	152	5	it	it	PRON
eistud-25727	152	6	can	can	AUX
eistud-25727	152	7	be	be	AUX
eistud-25727	152	8	taken	take	VERB
eistud-25727	152	9	as	as	SCONJ
eistud-25727	152	10	self	self	NOUN
eistud-25727	152	11	-	-	PUNCT
eistud-25727	152	12	supply	supply	NOUN
eistud-25727	152	13	and	and	CCONJ
eistud-25727	152	14	vat	vat	NOUN
eistud-25727	152	15	should	should	AUX
eistud-25727	152	16	be	be	AUX
eistud-25727	152	17	applied	apply	VERB
eistud-25727	152	18	to	to	ADP
eistud-25727	152	19	residual	residual	ADJ
eistud-25727	152	20	value	value	NOUN
eistud-25727	152	21	because	because	SCONJ
eistud-25727	152	22	vat	vat	NOUN
eistud-25727	152	23	was	be	AUX
eistud-25727	152	24	fully	fully	ADV
eistud-25727	152	25	deducted	deduct	VERB
eistud-25727	152	26	when	when	SCONJ
eistud-25727	152	27	the	the	DET
eistud-25727	152	28	car	car	NOUN
eistud-25727	152	29	was	be	AUX
eistud-25727	152	30	purchased	purchase	VERB
eistud-25727	152	31	.	.	PUNCT
eistud-25727	153	1	the	the	DET
eistud-25727	153	2	use	use	NOUN
eistud-25727	153	3	of	of	ADP
eistud-25727	153	4	reduced	reduce	VERB
eistud-25727	153	5	rates	rate	NOUN
eistud-25727	153	6	is	be	AUX
eistud-25727	153	7	an	an	DET
eistud-25727	153	8	optional	optional	ADJ
eistud-25727	153	9	to	to	ADP
eistud-25727	153	10	the	the	DET
eistud-25727	153	11	member	member	NOUN
eistud-25727	153	12	states	state	NOUN
eistud-25727	153	13	.	.	PUNCT
eistud-25727	154	1	in	in	ADP
eistud-25727	154	2	particular	particular	ADJ
eistud-25727	154	3	the	the	DET
eistud-25727	154	4	reduced	reduce	VERB
eistud-25727	154	5	rate	rate	NOUN
eistud-25727	154	6	for	for	ADP
eistud-25727	154	7	medical	medical	ADJ
eistud-25727	154	8	devices	device	NOUN
eistud-25727	154	9	because	because	SCONJ
eistud-25727	154	10	the	the	DET
eistud-25727	154	11	norm	norm	NOUN
eistud-25727	154	12	is	be	AUX
eistud-25727	154	13	implemented	implement	VERB
eistud-25727	154	14	broader	broad	ADJ
eistud-25727	154	15	than	than	SCONJ
eistud-25727	154	16	iii	iii	NUM
eistud-25727	154	17	annex	annex	NOUN
eistud-25727	154	18	of	of	ADP
eistud-25727	154	19	the	the	DET
eistud-25727	154	20	vat	vat	NOUN
eistud-25727	154	21	directive	directive	NOUN
eistud-25727	154	22	2006/112	2006/112	PROPN
eistud-25727	154	23	/	/	SYM
eistud-25727	154	24	ec	ec	PROPN
eistud-25727	154	25	requires	require	VERB
eistud-25727	154	26	.	.	PUNCT
eistud-25727	155	1	in	in	ADP
eistud-25727	155	2	addition	addition	NOUN
eistud-25727	155	3	,	,	PUNCT
eistud-25727	155	4	the	the	DET
eistud-25727	155	5	rule	rule	NOUN
eistud-25727	155	6	is	be	AUX
eistud-25727	155	7	difficult	difficult	ADJ
eistud-25727	155	8	to	to	PART
eistud-25727	155	9	administer	administer	VERB
eistud-25727	155	10	,	,	PUNCT
eistud-25727	155	11	i.e.	i.e.	X
eistud-25727	155	12	,	,	PUNCT
eistud-25727	155	13	to	to	PART
eistud-25727	155	14	check	check	VERB
eistud-25727	155	15	the	the	DET
eistud-25727	155	16	reason	reason	NOUN
eistud-25727	155	17	for	for	ADP
eistud-25727	155	18	reduced	reduced	ADJ
eistud-25727	155	19	rate	rate	NOUN
eistud-25727	155	20	application	application	NOUN
eistud-25727	155	21	is	be	AUX
eistud-25727	155	22	possible	possible	ADJ
eistud-25727	155	23	only	only	ADV
eistud-25727	155	24	during	during	ADP
eistud-25727	155	25	the	the	DET
eistud-25727	155	26	tax	tax	NOUN
eistud-25727	155	27	audit	audit	NOUN
eistud-25727	155	28	.	.	PUNCT
eistud-25727	156	1	the	the	DET
eistud-25727	156	2	more	more	ADV
eistud-25727	156	3	efficient	efficient	ADJ
eistud-25727	156	4	tools	tool	NOUN
eistud-25727	156	5	for	for	ADP
eistud-25727	156	6	realizing	realize	VERB
eistud-25727	156	7	social	social	ADJ
eistud-25727	156	8	policy	policy	NOUN
eistud-25727	156	9	should	should	AUX
eistud-25727	156	10	be	be	AUX
eistud-25727	156	11	introduced	introduce	VERB
eistud-25727	156	12	instead	instead	ADV
eistud-25727	156	13	of	of	ADP
eistud-25727	156	14	applying	apply	VERB
eistud-25727	156	15	vat	vat	NOUN
eistud-25727	156	16	reduced	reduce	VERB
eistud-25727	156	17	rate	rate	NOUN
eistud-25727	156	18	.	.	PUNCT
eistud-25727	157	1	introduce	introduce	VERB
eistud-25727	157	2	the	the	DET
eistud-25727	157	3	cash	cash	NOUN
eistud-25727	157	4	flow	flow	NOUN
eistud-25727	157	5	principle	principle	NOUN
eistud-25727	157	6	regarding	regard	VERB
eistud-25727	157	7	vat	vat	NOUN
eistud-25727	157	8	payments	payment	NOUN
eistud-25727	157	9	and	and	CCONJ
eistud-25727	157	10	deduction	deduction	NOUN
eistud-25727	157	11	to	to	ADP
eistud-25727	157	12	the	the	DET
eistud-25727	157	13	small	small	ADJ
eistud-25727	157	14	sized	sized	ADJ
eistud-25727	157	15	companies	company	NOUN
eistud-25727	157	16	which	which	PRON
eistud-25727	157	17	annual	annual	ADJ
eistud-25727	157	18	vat	vat	NOUN
eistud-25727	157	19	taxable	taxable	ADJ
eistud-25727	157	20	turnover	turnover	NOUN
eistud-25727	157	21	does	do	AUX
eistud-25727	157	22	n’t	not	PART
eistud-25727	157	23	exceed	exceed	VERB
eistud-25727	157	24	issn	issn	PROPN
eistud-25727	157	25	1822	1822	NUM
eistud-25727	157	26	-	-	SYM
eistud-25727	157	27	8402	8402	NUM
eistud-25727	157	28	european	european	ADJ
eistud-25727	157	29	integration	integration	NOUN
eistud-25727	157	30	studies	study	NOUN
eistud-25727	157	31	.	.	PUNCT
eistud-25727	158	1	2009	2009	NUM
eistud-25727	158	2	.	.	PUNCT
eistud-25727	159	1	no	no	DET
eistud-25727	159	2	3	3	NUM
eistud-25727	159	3	97	97	NUM
eistud-25727	159	4	lvl100	lvl100	PROPN
eistud-25727	159	5	000	000	X
eistud-25727	159	6	and	and	CCONJ
eistud-25727	159	7	which	which	PRON
eistud-25727	159	8	use	use	VERB
eistud-25727	159	9	cash	cash	NOUN
eistud-25727	159	10	accounting	accounting	NOUN
eistud-25727	159	11	scheme	scheme	NOUN
eistud-25727	159	12	.	.	PUNCT
eistud-25727	160	1	using	use	VERB
eistud-25727	160	2	cash	cash	NOUN
eistud-25727	160	3	accounting	accounting	NOUN
eistud-25727	160	4	vat	vat	NOUN
eistud-25727	160	5	principle	principle	NOUN
eistud-25727	160	6	,	,	PUNCT
eistud-25727	160	7	the	the	DET
eistud-25727	160	8	company	company	NOUN
eistud-25727	160	9	does	do	AUX
eistud-25727	160	10	not	not	PART
eistud-25727	160	11	pay	pay	VERB
eistud-25727	160	12	vat	vat	NOUN
eistud-25727	160	13	until	until	SCONJ
eistud-25727	160	14	its	its	PRON
eistud-25727	160	15	customer	customer	NOUN
eistud-25727	160	16	has	have	AUX
eistud-25727	160	17	paid	pay	VERB
eistud-25727	160	18	.	.	PUNCT
eistud-25727	161	1	vat	vat	NOUN
eistud-25727	161	2	can	can	AUX
eistud-25727	161	3	be	be	AUX
eistud-25727	161	4	reclaimed	reclaim	VERB
eistud-25727	161	5	on	on	ADP
eistud-25727	161	6	its	its	PRON
eistud-25727	161	7	purchases	purchase	NOUN
eistud-25727	161	8	when	when	SCONJ
eistud-25727	161	9	the	the	DET
eistud-25727	161	10	company	company	NOUN
eistud-25727	161	11	has	have	AUX
eistud-25727	161	12	paid	pay	VERB
eistud-25727	161	13	its	its	PRON
eistud-25727	161	14	suppliers	supplier	NOUN
eistud-25727	161	15	.	.	PUNCT
eistud-25727	162	1	this	this	DET
eistud-25727	162	2	principle	principle	NOUN
eistud-25727	162	3	would	would	AUX
eistud-25727	162	4	ease	ease	VERB
eistud-25727	162	5	vat	vat	NOUN
eistud-25727	162	6	accounting	accounting	NOUN
eistud-25727	162	7	and	and	CCONJ
eistud-25727	162	8	relieve	relieve	VERB
eistud-25727	162	9	cash	cash	NOUN
eistud-25727	162	10	flow	flow	NOUN
eistud-25727	162	11	in	in	ADP
eistud-25727	162	12	small	small	ADJ
eistud-25727	162	13	sized	sized	ADJ
eistud-25727	162	14	companies	company	NOUN
eistud-25727	162	15	.	.	PUNCT
eistud-25727	163	1	in	in	ADP
eistud-25727	163	2	the	the	DET
eistud-25727	163	3	present	present	ADJ
eistud-25727	163	4	situation	situation	NOUN
eistud-25727	163	5	,	,	PUNCT
eistud-25727	163	6	all	all	DET
eistud-25727	163	7	companies	company	NOUN
eistud-25727	163	8	use	use	VERB
eistud-25727	163	9	standard	standard	ADJ
eistud-25727	163	10	vat	vat	NOUN
eistud-25727	163	11	accounting	accounting	NOUN
eistud-25727	163	12	and	and	CCONJ
eistud-25727	163	13	vat	vat	NOUN
eistud-25727	163	14	must	must	AUX
eistud-25727	163	15	be	be	AUX
eistud-25727	163	16	paid	pay	VERB
eistud-25727	163	17	just	just	ADV
eistud-25727	163	18	after	after	SCONJ
eistud-25727	163	19	the	the	DET
eistud-25727	163	20	invoice	invoice	NOUN
eistud-25727	163	21	has	have	AUX
eistud-25727	163	22	been	be	AUX
eistud-25727	163	23	issued	issue	VERB
eistud-25727	163	24	.	.	PUNCT
eistud-25727	164	1	conclusions	conclusion	NOUN
eistud-25727	164	2	correlation	correlation	NOUN
eistud-25727	164	3	between	between	ADP
eistud-25727	164	4	vat	vat	NOUN
eistud-25727	164	5	(	(	PUNCT
eistud-25727	164	6	x	x	NOUN
eistud-25727	164	7	)	)	PUNCT
eistud-25727	164	8	revenue	revenue	NOUN
eistud-25727	164	9	and	and	CCONJ
eistud-25727	164	10	the	the	DET
eistud-25727	164	11			NOUN
eistud-25727	164	12	increase	increase	NOUN
eistud-25727	164	13	/	/	SYM
eistud-25727	164	14	decrease	decrease	NOUN
eistud-25727	164	15	of	of	ADP
eistud-25727	164	16	retail	retail	ADJ
eistud-25727	164	17	turnover	turnover	NOUN
eistud-25727	164	18	(	(	PUNCT
eistud-25727	164	19	y	y	NOUN
eistud-25727	164	20	)	)	PUNCT
eistud-25727	164	21	is	be	AUX
eistud-25727	164	22	0.81	0.81	NUM
eistud-25727	164	23	,	,	PUNCT
eistud-25727	164	24	which	which	PRON
eistud-25727	164	25	means	mean	VERB
eistud-25727	164	26	that	that	SCONJ
eistud-25727	164	27	relation	relation	NOUN
eistud-25727	164	28	between	between	ADP
eistud-25727	164	29	vat	vat	NOUN
eistud-25727	164	30	revenues	revenue	NOUN
eistud-25727	164	31	and	and	CCONJ
eistud-25727	164	32	retail	retail	ADJ
eistud-25727	164	33	sales	sale	NOUN
eistud-25727	164	34	is	be	AUX
eistud-25727	164	35	strong	strong	ADJ
eistud-25727	164	36	.	.	PUNCT
eistud-25727	165	1	to	to	PART
eistud-25727	165	2	improve	improve	VERB
eistud-25727	165	3	the	the	DET
eistud-25727	165	4	section	section	NOUN
eistud-25727	165	5	10	10	NUM
eistud-25727	165	6	of	of	ADP
eistud-25727	165	7	the	the	DET
eistud-25727	165	8	law	law	NOUN
eistud-25727	165	9	‘	'	PUNCT
eistud-25727	165	10	on	on	ADP
eistud-25727	165	11	value	value	NOUN
eistud-25727	165	12			X
eistud-25727	165	13	added	add	VERB
eistud-25727	165	14	tax	tax	NOUN
eistud-25727	165	15	’	'	PUNCT
eistud-25727	165	16	by	by	ADP
eistud-25727	165	17	defining	define	VERB
eistud-25727	165	18	that	that	SCONJ
eistud-25727	165	19	input	input	NOUN
eistud-25727	165	20	tax	tax	NOUN
eistud-25727	165	21	can	can	AUX
eistud-25727	165	22	not	not	PART
eistud-25727	165	23	be	be	AUX
eistud-25727	165	24	refunded	refund	VERB
eistud-25727	165	25	for	for	ADP
eistud-25727	165	26	acquired	acquire	VERB
eistud-25727	165	27	or	or	CCONJ
eistud-25727	165	28	leased	lease	VERB
eistud-25727	165	29	motorcars	motorcar	NOUN
eistud-25727	165	30	,	,	PUNCT
eistud-25727	165	31	except	except	SCONJ
eistud-25727	165	32	motorcars	motorcar	NOUN
eistud-25727	165	33	intended	intend	VERB
eistud-25727	165	34	for	for	ADP
eistud-25727	165	35	drivers	driver	NOUN
eistud-25727	165	36	’	’	PART
eistud-25727	165	37	training	training	NOUN
eistud-25727	165	38	,	,	PUNCT
eistud-25727	165	39	passenger	passenger	NOUN
eistud-25727	165	40	transporting	transporting	NOUN
eistud-25727	165	41	,	,	PUNCT
eistud-25727	165	42	renting	rent	VERB
eistud-25727	165	43	,	,	PUNCT
eistud-25727	165	44	as	as	ADV
eistud-25727	165	45	well	well	ADV
eistud-25727	165	46	as	as	ADP
eistud-25727	165	47	operational	operational	ADJ
eistud-25727	165	48	transporting	transporting	NOUN
eistud-25727	165	49	means	mean	NOUN
eistud-25727	165	50	and	and	CCONJ
eistud-25727	165	51	specialized	specialized	ADJ
eistud-25727	165	52	motorcars	motorcar	NOUN
eistud-25727	165	53	such	such	ADJ
eistud-25727	165	54	as	as	ADP
eistud-25727	165	55	medical	medical	ADJ
eistud-25727	165	56	or	or	CCONJ
eistud-25727	165	57	funeral	funeral	NOUN
eistud-25727	165	58	service	service	NOUN
eistud-25727	165	59	.	.	PUNCT
eistud-25727	166	1	suggested	suggest	VERB
eistud-25727	166	2	amendments	amendment	NOUN
eistud-25727	166	3	in	in	ADP
eistud-25727	166	4	the	the	DET
eistud-25727	166	5	section	section	NOUN
eistud-25727	166	6	10	10	NUM
eistud-25727	166	7	of	of	ADP
eistud-25727	166	8	the	the	DET
eistud-25727	166	9			PROPN
eistud-25727	166	10	law	law	NOUN
eistud-25727	166	11	‘	'	PUNCT
eistud-25727	166	12	on	on	ADP
eistud-25727	166	13	value	value	NOUN
eistud-25727	166	14	added	add	VERB
eistud-25727	166	15	tax	tax	NOUN
eistud-25727	166	16	’	'	PUNCT
eistud-25727	166	17	are	be	AUX
eistud-25727	166	18	that	that	SCONJ
eistud-25727	166	19	a	a	DET
eistud-25727	166	20	taxable	taxable	ADJ
eistud-25727	166	21	person	person	NOUN
eistud-25727	166	22	can	can	AUX
eistud-25727	166	23	not	not	PART
eistud-25727	166	24	deduct	deduct	VERB
eistud-25727	166	25	input	input	NOUN
eistud-25727	166	26	vat	vat	NOUN
eistud-25727	166	27	if	if	SCONJ
eistud-25727	166	28	goods	good	NOUN
eistud-25727	166	29	and	and	CCONJ
eistud-25727	166	30	services	service	NOUN
eistud-25727	166	31	acquired	acquire	VERB
eistud-25727	166	32	do	do	AUX
eistud-25727	166	33	not	not	PART
eistud-25727	166	34	refer	refer	VERB
eistud-25727	166	35	to	to	ADP
eistud-25727	166	36	the	the	DET
eistud-25727	166	37	carrying	carry	VERB
eistud-25727	166	38	out	out	ADP
eistud-25727	166	39	taxable	taxable	ADJ
eistud-25727	166	40	activities	activity	NOUN
eistud-25727	166	41	and	and	CCONJ
eistud-25727	166	42	the	the	DET
eistud-25727	166	43	person	person	NOUN
eistud-25727	166	44	is	be	AUX
eistud-25727	166	45	not	not	PART
eistud-25727	166	46	able	able	ADJ
eistud-25727	166	47	to	to	PART
eistud-25727	166	48	proof	proof	VERB
eistud-25727	166	49	it	it	PRON
eistud-25727	166	50	.	.	PUNCT
eistud-25727	167	1	the	the	DET
eistud-25727	167	2	norm	norm	NOUN
eistud-25727	167	3	should	should	AUX
eistud-25727	167	4	be	be	AUX
eistud-25727	167	5	introduced	introduce	VERB
eistud-25727	167	6	together	together	ADV
eistud-25727	167	7	with	with	ADP
eistud-25727	167	8	provision	provision	NOUN
eistud-25727	167	9	that	that	SCONJ
eistud-25727	167	10	if	if	SCONJ
eistud-25727	167	11	the	the	DET
eistud-25727	167	12	person	person	NOUN
eistud-25727	167	13	within	within	ADP
eistud-25727	167	14	a	a	DET
eistud-25727	167	15	period	period	NOUN
eistud-25727	167	16	of	of	ADP
eistud-25727	167	17	one	one	NUM
eistud-25727	167	18	year	year	NOUN
eistud-25727	167	19	can	can	AUX
eistud-25727	167	20	proof	proof	VERB
eistud-25727	167	21	the	the	DET
eistud-25727	167	22	relation	relation	NOUN
eistud-25727	167	23	of	of	ADP
eistud-25727	167	24	a	a	DET
eistud-25727	167	25	purchase	purchase	NOUN
eistud-25727	167	26	to	to	ADP
eistud-25727	167	27	the	the	DET
eistud-25727	167	28	taxable	taxable	ADJ
eistud-25727	167	29	transactions	transaction	NOUN
eistud-25727	167	30	,	,	PUNCT
eistud-25727	167	31	he	he	PRON
eistud-25727	167	32	can	can	AUX
eistud-25727	167	33	deduct	deduct	VERB
eistud-25727	167	34	input	input	NOUN
eistud-25727	167	35	vat	vat	NOUN
eistud-25727	167	36	.	.	PUNCT
eistud-25727	168	1	in	in	ADP
eistud-25727	168	2	any	any	DET
eistud-25727	168	3	case	case	NOUN
eistud-25727	168	4	,	,	PUNCT
eistud-25727	168	5	the	the	DET
eistud-25727	168	6	rights	right	NOUN
eistud-25727	168	7	to	to	PART
eistud-25727	168	8	deduct	deduct	VERB
eistud-25727	168	9	vat	vat	NOUN
eistud-25727	168	10	should	should	AUX
eistud-25727	168	11	be	be	AUX
eistud-25727	168	12	set	set	VERB
eistud-25727	168	13	only	only	ADV
eistud-25727	168	14	within	within	ADP
eistud-25727	168	15	the	the	DET
eistud-25727	168	16	time	time	NOUN
eistud-25727	168	17	period	period	NOUN
eistud-25727	168	18	of	of	ADP
eistud-25727	168	19	one	one	NUM
eistud-25727	168	20	year	year	NOUN
eistud-25727	168	21	.	.	PUNCT
eistud-25727	169	1	introduce	introduce	VERB
eistud-25727	169	2	cash	cash	NOUN
eistud-25727	169	3	flow	flow	NOUN
eistud-25727	169	4	principle	principle	NOUN
eistud-25727	169	5	regarding	regard	VERB
eistud-25727	169	6	vat	vat	NOUN
eistud-25727	169	7			NOUN
eistud-25727	169	8	payments	payment	NOUN
eistud-25727	169	9	and	and	CCONJ
eistud-25727	169	10	deduction	deduction	NOUN
eistud-25727	169	11	to	to	ADP
eistud-25727	169	12	the	the	DET
eistud-25727	169	13	small	small	ADJ
eistud-25727	169	14	sized	sized	ADJ
eistud-25727	169	15	companies	company	NOUN
eistud-25727	169	16	which	which	PRON
eistud-25727	169	17	annual	annual	ADJ
eistud-25727	169	18	vat	vat	NOUN
eistud-25727	169	19	taxable	taxable	ADJ
eistud-25727	169	20	turnover	turnover	NOUN
eistud-25727	169	21	does	do	AUX
eistud-25727	169	22	n’t	not	PART
eistud-25727	169	23	exceed	exceed	VERB
eistud-25727	169	24	lvl	lvl	NOUN
eistud-25727	169	25	100	100	NUM
eistud-25727	169	26	000	000	NUM
eistud-25727	169	27	and	and	CCONJ
eistud-25727	169	28	which	which	PRON
eistud-25727	169	29	use	use	VERB
eistud-25727	169	30	cash	cash	NOUN
eistud-25727	169	31	accounting	accounting	NOUN
eistud-25727	169	32	scheme	scheme	NOUN
eistud-25727	169	33	.	.	PUNCT
eistud-25727	170	1	the	the	DET
eistud-25727	170	2	use	use	NOUN
eistud-25727	170	3	of	of	ADP
eistud-25727	170	4	reduced	reduce	VERB
eistud-25727	170	5	rates	rate	NOUN
eistud-25727	170	6	is	be	AUX
eistud-25727	170	7	an	an	DET
eistud-25727	170	8	optional	optional	ADJ
eistud-25727	170	9	to	to	ADP
eistud-25727	170	10	the	the	DET
eistud-25727	170	11			PROPN
eistud-25727	170	12	member	member	NOUN
eistud-25727	170	13	states	state	NOUN
eistud-25727	170	14	.	.	PUNCT
eistud-25727	171	1	in	in	ADP
eistud-25727	171	2	particular	particular	ADJ
eistud-25727	171	3	the	the	DET
eistud-25727	171	4	reduced	reduce	VERB
eistud-25727	171	5	rate	rate	NOUN
eistud-25727	171	6	for	for	ADP
eistud-25727	171	7	medical	medical	ADJ
eistud-25727	171	8	devices	device	NOUN
eistud-25727	171	9	because	because	SCONJ
eistud-25727	171	10	the	the	DET
eistud-25727	171	11	norm	norm	NOUN
eistud-25727	171	12	is	be	AUX
eistud-25727	171	13	implemented	implement	VERB
eistud-25727	171	14	broader	broad	ADJ
eistud-25727	171	15	than	than	SCONJ
eistud-25727	171	16	iii	iii	NUM
eistud-25727	171	17	annex	annex	NOUN
eistud-25727	171	18	of	of	ADP
eistud-25727	171	19	the	the	DET
eistud-25727	171	20	vat	vat	NOUN
eistud-25727	171	21	directive	directive	NOUN
eistud-25727	171	22	2006/112	2006/112	PROPN
eistud-25727	171	23	/	/	SYM
eistud-25727	171	24	ec	ec	PROPN
eistud-25727	171	25	requires	require	VERB
eistud-25727	171	26	.	.	PUNCT
eistud-25727	172	1	in	in	ADP
eistud-25727	172	2	addition	addition	NOUN
eistud-25727	172	3	,	,	PUNCT
eistud-25727	172	4	the	the	DET
eistud-25727	172	5	rule	rule	NOUN
eistud-25727	172	6	is	be	AUX
eistud-25727	172	7	difficult	difficult	ADJ
eistud-25727	172	8	to	to	PART
eistud-25727	172	9	administer	administer	VERB
eistud-25727	172	10	,	,	PUNCT
eistud-25727	172	11	i.e.	i.e.	X
eistud-25727	172	12	,	,	PUNCT
eistud-25727	172	13	to	to	PART
eistud-25727	172	14	check	check	VERB
eistud-25727	172	15	the	the	DET
eistud-25727	172	16	reason	reason	NOUN
eistud-25727	172	17	for	for	ADP
eistud-25727	172	18	reduced	reduced	ADJ
eistud-25727	172	19	rate	rate	NOUN
eistud-25727	172	20	application	application	NOUN
eistud-25727	172	21	is	be	AUX
eistud-25727	172	22	possible	possible	ADJ
eistud-25727	172	23	only	only	ADV
eistud-25727	172	24	during	during	ADP
eistud-25727	172	25	the	the	DET
eistud-25727	172	26	tax	tax	NOUN
eistud-25727	172	27	audit	audit	NOUN
eistud-25727	172	28	.	.	PUNCT
eistud-25727	173	1	the	the	DET
eistud-25727	173	2	more	more	ADV
eistud-25727	173	3	efficient	efficient	ADJ
eistud-25727	173	4	tools	tool	NOUN
eistud-25727	173	5	for	for	ADP
eistud-25727	173	6	realizing	realize	VERB
eistud-25727	173	7	social	social	ADJ
eistud-25727	173	8	policy	policy	NOUN
eistud-25727	173	9	should	should	AUX
eistud-25727	173	10	be	be	AUX
eistud-25727	173	11	introduced	introduce	VERB
eistud-25727	173	12	instead	instead	ADV
eistud-25727	173	13	of	of	ADP
eistud-25727	173	14	applying	apply	VERB
eistud-25727	173	15	vat	vat	NOUN
eistud-25727	173	16	reduced	reduce	VERB
eistud-25727	173	17	rate	rate	NOUN
eistud-25727	173	18	.	.	PUNCT
eistud-25727	174	1	references	reference	NOUN
eistud-25727	174	2	barr	barr	PROPN
eistud-25727	174	3	r.	r.	PROPN
eistud-25727	174	4	,	,	PUNCT
eistud-25727	174	5	lavagnilio	lavagnilio	PROPN
eistud-25727	174	6	m.	m.	PROPN
eistud-25727	174	7	italy	italy	PROPN
eistud-25727	174	8	–	–	PUNCT
eistud-25727	174	9	value	value	NOUN
eistud-25727	174	10	added	add	VERB
eistud-25727	174	11	tax	tax	NOUN
eistud-25727	174	12	in	in	ADP
eistud-25727	174	13	europe	europe	PROPN
eistud-25727	174	14	,	,	PUNCT
eistud-25727	174	15	01.10.2005	01.10.2005	NUM
eistud-25727	174	16	.	.	PUNCT
eistud-25727	175	1	on	on	ADP
eistud-25727	175	2	-	-	PUNCT
eistud-25727	175	3	line	line	NOUN
eistud-25727	175	4	:	:	PUNCT
eistud-25727	175	5	http://online2.ibfd	http://online2.ibfd	PROPN
eistud-25727	175	6	.	.	PUNCT
eistud-25727	175	7	org	org	PROPN
eistud-25727	175	8	/	/	SYM
eistud-25727	175	9	giv	giv	PROPN
eistud-25727	175	10	council	council	NOUN
eistud-25727	175	11	directive	directive	NOUN
eistud-25727	175	12	2006/112	2006/112	PROPN
eistud-25727	175	13	/	/	SYM
eistud-25727	175	14	ec	ec	PROPN
eistud-25727	175	15	of	of	ADP
eistud-25727	175	16	28	28	NUM
eistud-25727	175	17	november	november	PROPN
eistud-25727	175	18	2006	2006	NUM
eistud-25727	175	19	on	on	ADP
eistud-25727	175	20	the	the	DET
eistud-25727	175	21	common	common	ADJ
eistud-25727	175	22	system	system	NOUN
eistud-25727	175	23	of	of	ADP
eistud-25727	175	24	vat	vat	NOUN
eistud-25727	175	25	,	,	PUNCT
eistud-25727	175	26	2006	2006	NUM
eistud-25727	175	27	.	.	PUNCT
eistud-25727	176	1	on	on	ADP
eistud-25727	176	2	-	-	PUNCT
eistud-25727	176	3	line	line	NOUN
eistud-25727	176	4	:	:	PUNCT
eistud-25727	176	5	http://eur-lex.europa.eu/lexuriserv/lexuriserv.do	http://eur-lex.europa.eu/lexuriserv/lexuriserv.do	NOUN
eistud-25727	176	6	?	?	PUNCT
eistud-25727	177	1	uri	uri	X
eistud-25727	177	2	=	=	PRON
eistud-25727	177	3	oj	oj	PROPN
eistud-25727	177	4	:	:	PUNCT
eistud-25727	177	5	l:2006:347:0001:0118	l:2006:347:0001:0118	PROPN
eistud-25727	177	6	:	:	PUNCT
eistud-25727	177	7	lv	lv	ADJ
eistud-25727	177	8	:	:	PUNCT
eistud-25727	177	9	pdf	pdf	NOUN
eistud-25727	177	10	data	datum	NOUN
eistud-25727	177	11	of	of	ADP
eistud-25727	177	12	central	central	ADJ
eistud-25727	177	13	statistical	statistical	ADJ
eistud-25727	177	14	bureau	bureau	NOUN
eistud-25727	177	15	,	,	PUNCT
eistud-25727	177	16	2009	2009	NUM
eistud-25727	177	17	.	.	PUNCT
eistud-25727	178	1	dryselius	dryselius	PROPN
eistud-25727	178	2	e.	e.	PROPN
eistud-25727	178	3	sweden	sweden	PROPN
eistud-25727	178	4	–	–	PUNCT
eistud-25727	178	5	value	value	NOUN
eistud-25727	178	6	added	add	VERB
eistud-25727	178	7	tax	tax	NOUN
eistud-25727	178	8	in	in	ADP
eistud-25727	178	9	europe	europe	PROPN
eistud-25727	178	10	,	,	PUNCT
eistud-25727	178	11	01.01.2009	01.01.2009	NOUN
eistud-25727	178	12	.	.	PROPN
eistud-25727	178	13	on	on	ADP
eistud-25727	178	14	-	-	PUNCT
eistud-25727	178	15	line	line	NOUN
eistud-25727	178	16	:	:	PUNCT
eistud-25727	178	17	http://online2.ibfd.org/giv	http://online2.ibfd.org/giv	PROPN
eistud-25727	178	18	greece	greece	PROPN
eistud-25727	178	19	value	value	PROPN
eistud-25727	178	20	added	add	VERB
eistud-25727	178	21	tax	tax	NOUN
eistud-25727	178	22	code	code	NOUN
eistud-25727	178	23	.	.	PUNCT
eistud-25727	179	1	on	on	ADP
eistud-25727	179	2	-	-	PUNCT
eistud-25727	179	3	line	line	NOUN
eistud-25727	179	4	:	:	PUNCT
eistud-25727	180	1	http://online2	http://online2	PROPN
eistud-25727	180	2	.	.	PUNCT
eistud-25727	180	3	ibfd.org/vl/	ibfd.org/vl/	PROPN
eistud-25727	180	4	kauliņa	kauliņa	PROPN
eistud-25727	180	5	g.	g.	PROPN
eistud-25727	180	6	(	(	PUNCT
eistud-25727	180	7	2007	2007	NUM
eistud-25727	180	8	)	)	PUNCT
eistud-25727	180	9	pievienotās	pievienotās	NOUN
eistud-25727	180	10	vērtības	vērtības	PROPN
eistud-25727	180	11	nodokļa	nodokļa	PROPN
eistud-25727	180	12	sistēmas	sistēmas	PROPN
eistud-25727	180	13	attīstība	attīstība	NOUN
eistud-25727	180	14	eiropas	eiropas	PROPN
eistud-25727	180	15	savienībā	savienībā	PROPN
eistud-25727	180	16	un	un	PROPN
eistud-25727	180	17	latvijā	latvijā	PROPN
eistud-25727	180	18	.	.	PUNCT
eistud-25727	181	1	piemērošanas	piemērošanas	PROPN
eistud-25727	181	2	problēmas	problēmas	PROPN
eistud-25727	181	3	un	un	PROPN
eistud-25727	181	4	iespējami	iespējami	PROPN
eistud-25727	181	5	risinājumi	risinājumi	PROPN
eistud-25727	181	6	(	(	PUNCT
eistud-25727	181	7	development	development	NOUN
eistud-25727	181	8	of	of	ADP
eistud-25727	181	9	the	the	DET
eistud-25727	181	10	value	value	NOUN
eistud-25727	181	11	added	add	VERB
eistud-25727	181	12	tax	tax	NOUN
eistud-25727	181	13	system	system	NOUN
eistud-25727	181	14	in	in	ADP
eistud-25727	181	15	the	the	DET
eistud-25727	181	16	european	european	PROPN
eistud-25727	181	17	union	union	PROPN
eistud-25727	181	18	and	and	CCONJ
eistud-25727	181	19	latvia	latvia	PROPN
eistud-25727	181	20	.	.	PUNCT
eistud-25727	182	1	problems	problem	NOUN
eistud-25727	182	2	of	of	ADP
eistud-25727	182	3	application	application	NOUN
eistud-25727	182	4	and	and	CCONJ
eistud-25727	182	5	possible	possible	ADJ
eistud-25727	182	6	solutions	solution	NOUN
eistud-25727	182	7	.	.	PUNCT
eistud-25727	183	1	promotion	promotion	NOUN
eistud-25727	183	2	paper	paper	PROPN
eistud-25727	183	3	)	)	PUNCT
eistud-25727	183	4	.	.	PUNCT
eistud-25727	184	1	promocijas	promocijas	PROPN
eistud-25727	184	2	darbs	darbs	PROPN
eistud-25727	184	3	.	.	PUNCT
eistud-25727	185	1	rīgas	rīgas	PROPN
eistud-25727	185	2	tehniskā	tehniskā	NOUN
eistud-25727	185	3	universitāte	universitāte	NOUN
eistud-25727	185	4	,	,	PUNCT
eistud-25727	185	5	249	249	NUM
eistud-25727	185	6	p.	p.	NOUN
eistud-25727	185	7	krastiņš	krastiņš	NOUN
eistud-25727	186	1	o.	o.	NOUN
eistud-25727	186	2	(	(	PUNCT
eistud-25727	186	3	1998	1998	NUM
eistud-25727	186	4	)	)	PUNCT
eistud-25727	186	5	statistika	statistika	PROPN
eistud-25727	186	6	un	un	PROPN
eistud-25727	186	7	ekonometrija	ekonometrija	PROPN
eistud-25727	186	8	(	(	PUNCT
eistud-25727	186	9	statistics	statistic	NOUN
eistud-25727	186	10	and	and	CCONJ
eistud-25727	186	11	econometrics	econometric	NOUN
eistud-25727	186	12	)	)	PUNCT
eistud-25727	186	13	,	,	PUNCT
eistud-25727	186	14	rīga	rīga	NOUN
eistud-25727	186	15	,	,	PUNCT
eistud-25727	186	16	pp.218	pp.218	ADJ
eistud-25727	186	17	-	-	SYM
eistud-25727	186	18	219	219	NUM
eistud-25727	186	19	.	.	PUNCT
eistud-25727	187	1	kuzenko	kuzenko	ADJ
eistud-25727	187	2	m.	m.	NOUN
eistud-25727	187	3	(	(	PUNCT
eistud-25727	187	4	2008	2008	NUM
eistud-25727	187	5	)	)	PUNCT
eistud-25727	187	6	ensuring	ensure	VERB
eistud-25727	187	7	of	of	ADP
eistud-25727	187	8	tax	tax	NOUN
eistud-25727	187	9	revenue	revenue	NOUN
eistud-25727	187	10	budget	budget	NOUN
eistud-25727	187	11	plan	plan	NOUN
eistud-25727	187	12	.	.	PUNCT
eistud-25727	188	1	proceedings	proceeding	NOUN
eistud-25727	188	2	of	of	ADP
eistud-25727	188	3	the	the	DET
eistud-25727	188	4	14th	14th	ADJ
eistud-25727	188	5	international	international	ADJ
eistud-25727	188	6	scientific	scientific	ADJ
eistud-25727	188	7	conference	conference	NOUN
eistud-25727	188	8	„	„	PUNCT
eistud-25727	188	9	research	research	NOUN
eistud-25727	188	10	for	for	ADP
eistud-25727	188	11	rural	rural	ADJ
eistud-25727	188	12	development	development	NOUN
eistud-25727	188	13	2008	2008	NUM
eistud-25727	188	14	”	"	PUNCT
eistud-25727	188	15	.	.	PUNCT
eistud-25727	189	1	law	law	NOUN
eistud-25727	189	2	on	on	ADP
eistud-25727	189	3	value	value	NOUN
eistud-25727	189	4	added	add	VERB
eistud-25727	189	5	tax	tax	NOUN
eistud-25727	189	6	republic	republic	NOUN
eistud-25727	189	7	of	of	ADP
eistud-25727	189	8	lithuania	lithuania	PROPN
eistud-25727	189	9	.	.	PUNCT
eistud-25727	190	1	on	on	ADP
eistud-25727	190	2	-	-	PUNCT
eistud-25727	190	3	line	line	NOUN
eistud-25727	190	4	:	:	PUNCT
eistud-25727	190	5	http://www.vmi.lt/en/index.aspx?itemid=10071126	http://www.vmi.lt/en/index.aspx?itemid=10071126	PROPN
eistud-25727	190	6	leibusa	leibusa	PROPN
eistud-25727	190	7	i.	i.	PROPN
eistud-25727	190	8	(	(	PUNCT
eistud-25727	190	9	2008	2008	NUM
eistud-25727	190	10	)	)	PUNCT
eistud-25727	190	11	individuālās	individuālā	VERB
eistud-25727	190	12	uzņēmējdarbības	uzņēmējdarbības	PROPN
eistud-25727	190	13	uzskaites	uzskaites	PROPN
eistud-25727	190	14	un	un	PROPN
eistud-25727	190	15	nodokļu	nodokļu	VERB
eistud-25727	190	16	problemātiskie	problemātiskie	PROPN
eistud-25727	190	17	aspekti	aspekti	PROPN
eistud-25727	190	18	(	(	PUNCT
eistud-25727	190	19	problematic	problematic	ADJ
eistud-25727	190	20	aspects	aspect	NOUN
eistud-25727	190	21	of	of	ADP
eistud-25727	190	22	bookkeeping	bookkeeping	NOUN
eistud-25727	190	23	and	and	CCONJ
eistud-25727	190	24	taxation	taxation	NOUN
eistud-25727	190	25	of	of	ADP
eistud-25727	190	26	sole	sole	ADJ
eistud-25727	190	27	proprietorship	proprietorship	NOUN
eistud-25727	190	28	.	.	PUNCT
eistud-25727	191	1	resume	resume	NOUN
eistud-25727	191	2	of	of	ADP
eistud-25727	191	3	promotion	promotion	NOUN
eistud-25727	191	4	paper	paper	NOUN
eistud-25727	191	5	)	)	PUNCT
eistud-25727	191	6	.	.	PUNCT
eistud-25727	192	1	promocijas	promocijas	VERB
eistud-25727	192	2	darba	darba	ADJ
eistud-25727	192	3	kopsavilkums	kopsavilkum	NOUN
eistud-25727	192	4	.	.	PUNCT
eistud-25727	193	1	latvijas	latvijas	PROPN
eistud-25727	193	2	lauksaimniecības	lauksaimniecības	PROPN
eistud-25727	193	3	universitāte	universitāte	NOUN
eistud-25727	193	4	,	,	PUNCT
eistud-25727	193	5	79	79	NUM
eistud-25727	193	6	p.	p.	NOUN
eistud-25727	193	7	likums	likum	NOUN
eistud-25727	193	8	„	„	PUNCT
eistud-25727	193	9	par	par	PROPN
eistud-25727	193	10	pievienotās	pievienotās	PROPN
eistud-25727	193	11	vērtības	vērtības	PROPN
eistud-25727	193	12	nodokli	nodokli	NOUN
eistud-25727	193	13	”	"	PUNCT
eistud-25727	193	14	(	(	PUNCT
eistud-25727	193	15	1995	1995	NUM
eistud-25727	193	16	)	)	PUNCT
eistud-25727	193	17	on	on	ADP
eistud-25727	193	18	-	-	PUNCT
eistud-25727	193	19	line	line	NOUN
eistud-25727	193	20	:	:	PUNCT
eistud-25727	193	21	http://www.vid.gov.lv/dokumenti/tiesibu	http://www.vid.gov.lv/dokumenti/tiesibu	NOUN
eistud-25727	193	22	_	_	SYM
eistud-25727	193	23	akti	akti	PROPN
eistud-25727	193	24	/	/	SYM
eistud-25727	193	25	likumi	likumi	NOUN
eistud-25727	193	26	/	/	SYM
eistud-25727	193	27	par%20pievienotas%20vertibas%20	par%20pievienotas%20vertibas%20	PROPN
eistud-25727	193	28	nodokli_jauns.doc	nodokli_jauns.doc	NOUN
eistud-25727	193	29	likums	likum	NOUN
eistud-25727	193	30	par	par	NOUN
eistud-25727	193	31	valsts	valst	NOUN
eistud-25727	193	32	budžetu	budžetu	VERB
eistud-25727	193	33	2009.gadam	2009.gadam	ADP
eistud-25727	193	34	,	,	PUNCT
eistud-25727	193	35	2008	2008	NUM
eistud-25727	193	36	.	.	PUNCT
eistud-25727	194	1	on	on	ADP
eistud-25727	194	2	-	-	PUNCT
eistud-25727	194	3	line	line	NOUN
eistud-25727	194	4	:	:	PUNCT
eistud-25727	194	5	http://www.fm.gov.lv/?lat/valsts_budzets/likums	http://www.fm.gov.lv/?lat/valsts_budzets/likum	VERB
eistud-25727	194	6	michalik	michalik	PROPN
eistud-25727	194	7	t.	t.	NOUN
eistud-25727	194	8	,	,	PUNCT
eistud-25727	194	9	buziewski	buziewski	ADJ
eistud-25727	194	10	j.	j.	PROPN
eistud-25727	194	11	poland	poland	PROPN
eistud-25727	194	12	–	–	PUNCT
eistud-25727	194	13	value	value	NOUN
eistud-25727	194	14	added	add	VERB
eistud-25727	194	15	tax	tax	NOUN
eistud-25727	194	16	in	in	ADP
eistud-25727	194	17	europe	europe	PROPN
eistud-25727	194	18	,	,	PUNCT
eistud-25727	194	19	01.09.2007	01.09.2007	NOUN
eistud-25727	194	20	.	.	PUNCT
eistud-25727	195	1	on	on	ADP
eistud-25727	195	2	-	-	PUNCT
eistud-25727	195	3	line	line	NOUN
eistud-25727	195	4	:	:	PUNCT
eistud-25727	195	5	http://	http://	PROPN
eistud-25727	195	6	online2.ibfd.org/giv	online2.ibfd.org/giv	PROPN
eistud-25727	195	7	ministry	ministry	PROPN
eistud-25727	195	8	of	of	ADP
eistud-25727	195	9	finance	finance	NOUN
eistud-25727	195	10	date	date	NOUN
eistud-25727	195	11	,	,	PUNCT
eistud-25727	195	12	2009	2009	NUM
eistud-25727	195	13	.	.	PUNCT
eistud-25727	196	1	rankevica	rankevica	PROPN
eistud-25727	196	2	v.	v.	PROPN
eistud-25727	196	3	(	(	PUNCT
eistud-25727	196	4	2006	2006	NUM
eistud-25727	196	5	)	)	PUNCT
eistud-25727	196	6	brīvās	brīvās	PROPN
eistud-25727	196	7	ekonomiskās	ekonomiskās	PROPN
eistud-25727	196	8	zonas	zonas	PROPN
eistud-25727	196	9	latvijā	latvijā	PROPN
eistud-25727	196	10	un	un	PROPN
eistud-25727	196	11	to	to	ADP
eistud-25727	196	12	reģionālā	reģionālā	NOUN
eistud-25727	196	13	ietekme	ietekme	NOUN
eistud-25727	196	14	(	(	PUNCT
eistud-25727	196	15	free	free	ADJ
eistud-25727	196	16	economic	economic	ADJ
eistud-25727	196	17	zones	zone	NOUN
eistud-25727	196	18	in	in	ADP
eistud-25727	196	19	latvia	latvia	PROPN
eistud-25727	196	20	and	and	CCONJ
eistud-25727	196	21	their	their	PRON
eistud-25727	196	22	regional	regional	ADJ
eistud-25727	196	23	impact	impact	NOUN
eistud-25727	196	24	.	.	PUNCT
eistud-25727	197	1	resume	resume	NOUN
eistud-25727	197	2	of	of	ADP
eistud-25727	197	3	the	the	DET
eistud-25727	197	4	phd	phd	NOUN
eistud-25727	197	5	paper	paper	NOUN
eistud-25727	197	6	)	)	PUNCT
eistud-25727	197	7	.	.	PUNCT
eistud-25727	198	1	promocijas	promocijas	VERB
eistud-25727	198	2	darba	darba	ADJ
eistud-25727	198	3	kopsavilkums	kopsavilkum	NOUN
eistud-25727	198	4	.	.	PUNCT
eistud-25727	199	1	latvijas	latvijas	PROPN
eistud-25727	199	2	lauksaimniecības	lauksaimniecības	PROPN
eistud-25727	199	3	universitāte	universitāte	NOUN
eistud-25727	199	4	,	,	PUNCT
eistud-25727	199	5	80	80	NUM
eistud-25727	199	6	p.	p.	NOUN
eistud-25727	199	7	somers	somer	NOUN
eistud-25727	199	8	j.	j.	PROPN
eistud-25727	199	9	ireland	ireland	PROPN
eistud-25727	199	10	–	–	PUNCT
eistud-25727	199	11	value	value	NOUN
eistud-25727	199	12	added	add	VERB
eistud-25727	199	13	taxation	taxation	NOUN
eistud-25727	199	14	in	in	ADP
eistud-25727	199	15	europe	europe	PROPN
eistud-25727	199	16	,	,	PUNCT
eistud-25727	199	17	24.03.2006	24.03.2006	PROPN
eistud-25727	199	18	.	.	PROPN
eistud-25727	200	1	on	on	ADP
eistud-25727	200	2	-	-	PUNCT
eistud-25727	200	3	line	line	NOUN
eistud-25727	200	4	:	:	PUNCT
eistud-25727	200	5	http://online2.ibfd.org/giv	http://online2.ibfd.org/giv	PROPN
eistud-25727	200	6	issn	issn	PROPN
eistud-25727	200	7	1822	1822	NUM
eistud-25727	200	8	-	-	SYM
eistud-25727	200	9	8402	8402	NUM
eistud-25727	200	10	european	european	ADJ
eistud-25727	200	11	integration	integration	NOUN
eistud-25727	200	12	studies	study	NOUN
eistud-25727	200	13	.	.	PUNCT
eistud-25727	201	1	2009	2009	NUM
eistud-25727	201	2	.	.	PUNCT
eistud-25727	202	1	no	no	DET
eistud-25727	202	2	3	3	NUM
eistud-25727	202	3	98	98	NUM
eistud-25727	202	4	srs	srs	X
eistud-25727	202	5	(	(	PUNCT
eistud-25727	202	6	2008	2008	NUM
eistud-25727	202	7	-	-	SYM
eistud-25727	202	8	2009	2009	NUM
eistud-25727	202	9	)	)	PUNCT
eistud-25727	202	10	statistika	statistika	NOUN
eistud-25727	202	11	(	(	PUNCT
eistud-25727	202	12	statistics	statistic	NOUN
eistud-25727	202	13	)	)	PUNCT
eistud-25727	202	14	.	.	PUNCT
eistud-25727	203	1	on	on	ADP
eistud-25727	203	2	-	-	PUNCT
eistud-25727	203	3	line	line	NOUN
eistud-25727	203	4	:	:	PUNCT
eistud-25727	203	5	http://www.vid.gov.lv/default	http://www.vid.gov.lv/default	PROPN
eistud-25727	203	6	.	.	PUNCT
eistud-25727	204	1	aspx?tabid=11&id=78&hl=1	aspx?tabid=11&id=78&hl=1	PROPN
eistud-25727	204	2	,	,	PUNCT
eistud-25727	204	3	01.04.2009	01.04.2009	NUM
eistud-25727	204	4	.	.	PUNCT
eistud-25727	205	1	taipalus	taipalus	PROPN
eistud-25727	205	2	p.	p.	PROPN
eistud-25727	205	3	finland	finland	PROPN
eistud-25727	205	4	–	–	PUNCT
eistud-25727	205	5	value	value	NOUN
eistud-25727	205	6	added	add	VERB
eistud-25727	205	7	tax	tax	NOUN
eistud-25727	205	8	in	in	ADP
eistud-25727	205	9	europe	europe	PROPN
eistud-25727	205	10	,	,	PUNCT
eistud-25727	205	11	01.01.2007	01.01.2007	PROPN
eistud-25727	205	12	.	.	PUNCT
eistud-25727	206	1	on	on	ADP
eistud-25727	206	2	-	-	PUNCT
eistud-25727	206	3	line	line	NOUN
eistud-25727	206	4	:	:	PUNCT
eistud-25727	206	5	http://online2.ibfd.org/giv	http://online2.ibfd.org/giv	PROPN
eistud-25727	206	6	tomiček	tomiček	PROPN
eistud-25727	206	7	m.	m.	PROPN
eistud-25727	206	8	czech	czech	PROPN
eistud-25727	206	9	republic	republic	PROPN
eistud-25727	206	10	–	–	PUNCT
eistud-25727	206	11	value	value	NOUN
eistud-25727	206	12	added	add	VERB
eistud-25727	206	13	tax	tax	NOUN
eistud-25727	206	14	in	in	ADP
eistud-25727	206	15	europe	europe	PROPN
eistud-25727	206	16	,	,	PUNCT
eistud-25727	206	17	01.01.2009	01.01.2009	NOUN
eistud-25727	206	18	.	.	PROPN
eistud-25727	207	1	on	on	ADP
eistud-25727	207	2	-	-	PUNCT
eistud-25727	207	3	line	line	NOUN
eistud-25727	207	4	:	:	PUNCT
eistud-25727	207	5	http://online2.ibfd.org/	http://online2.ibfd.org/	VERB
eistud-25727	207	6	giv	giv	NOUN
eistud-25727	207	7	value	value	NOUN
eistud-25727	207	8	added	add	VERB
eistud-25727	207	9	tax	tax	NOUN
eistud-25727	207	10	act	act	NOUN
eistud-25727	207	11	1994	1994	NUM
eistud-25727	207	12	.	.	PUNCT
eistud-25727	208	1	united	united	PROPN
eistud-25727	208	2	kingdom	kingdom	PROPN
eistud-25727	208	3	.	.	PUNCT
eistud-25727	209	1	on	on	ADP
eistud-25727	209	2	-	-	PUNCT
eistud-25727	209	3	line	line	NOUN
eistud-25727	209	4	:	:	PUNCT
eistud-25727	209	5	http://www.opsi.gov.uk/acts/acts1994/	http://www.opsi.gov.uk/acts/acts1994/	X
eistud-25727	209	6	ukpga_19940023_en_1.htm	ukpga_19940023_en_1.htm	VERB
eistud-25727	209	7	value	value	NOUN
eistud-25727	209	8	added	add	VERB
eistud-25727	209	9	tax	tax	NOUN
eistud-25727	209	10	/	/	SYM
eistud-25727	209	11	turnover	turnover	NOUN
eistud-25727	209	12	tax	tax	NOUN
eistud-25727	209	13	in	in	ADP
eistud-25727	209	14	belgium	belgium	NOUN
eistud-25727	209	15	.	.	PUNCT
eistud-25727	210	1	on	on	ADP
eistud-25727	210	2	-	-	PUNCT
eistud-25727	210	3	line	line	NOUN
eistud-25727	210	4	:	:	PUNCT
eistud-25727	210	5	https://www.cfe-eutax.org/taxation/vattaxation/belgium	https://www.cfe-eutax.org/taxation/vattaxation/belgium	NOUN
eistud-25727	210	6	value	value	NOUN
eistud-25727	210	7	added	add	VERB
eistud-25727	210	8	taxation	taxation	NOUN
eistud-25727	210	9	in	in	ADP
eistud-25727	210	10	finland	finland	PROPN
eistud-25727	210	11	.	.	PUNCT
eistud-25727	211	1	on	on	ADP
eistud-25727	211	2	-	-	PUNCT
eistud-25727	211	3	line	line	NOUN
eistud-25727	211	4	:	:	PUNCT
eistud-25727	211	5	http://www.vero.fi/nc/doc/download	http://www.vero.fi/nc/doc/download	NOUN
eistud-25727	211	6	.	.	PUNCT
eistud-25727	212	1	asp?id=3516;67701	asp?id=3516;67701	PROPN
eistud-25727	212	2	van	van	PROPN
eistud-25727	212	3	dongen	dongen	PROPN
eistud-25727	212	4	a.	a.	PROPN
eistud-25727	212	5	netherlands	netherlands	PROPN
eistud-25727	212	6	–	–	PUNCT
eistud-25727	212	7	value	value	NOUN
eistud-25727	212	8	added	add	VERB
eistud-25727	212	9	tax	tax	NOUN
eistud-25727	212	10	in	in	ADP
eistud-25727	212	11	europe	europe	PROPN
eistud-25727	212	12	,	,	PUNCT
eistud-25727	212	13	01.10.2006	01.10.2006	PROPN
eistud-25727	212	14	.	.	PUNCT
eistud-25727	213	1	on	on	ADP
eistud-25727	213	2	-	-	PUNCT
eistud-25727	213	3	line	line	NOUN
eistud-25727	213	4	:	:	PUNCT
eistud-25727	213	5	http://online2.ibfd.org/	http://online2.ibfd.org/	PROPN
eistud-25727	213	6	giv	giv	PROPN
eistud-25727	213	7	van	van	PROPN
eistud-25727	213	8	waardenburg	waardenburg	PROPN
eistud-25727	213	9	d.a	d.a	PROPN
eistud-25727	213	10	.	.	PROPN
eistud-25727	213	11	france	france	PROPN
eistud-25727	213	12	–	–	PUNCT
eistud-25727	213	13	value	value	NOUN
eistud-25727	213	14	added	add	VERB
eistud-25727	213	15	tax	tax	NOUN
eistud-25727	213	16	in	in	ADP
eistud-25727	213	17	europe	europe	PROPN
eistud-25727	213	18	,	,	PUNCT
eistud-25727	213	19	28.02.2007	28.02.2007	PROPN
eistud-25727	213	20	.	.	PUNCT
eistud-25727	214	1	on	on	ADP
eistud-25727	214	2	-	-	PUNCT
eistud-25727	214	3	line	line	NOUN
eistud-25727	214	4	:	:	PUNCT
eistud-25727	214	5	http://online2.ibfd.org/	http://online2.ibfd.org/	VERB
eistud-25727	214	6	giv	giv	NOUN
eistud-25727	214	7	vat	vat	NOUN
eistud-25727	214	8	guide	guide	NOUN
eistud-25727	214	9	2008	2008	NUM
eistud-25727	214	10	.	.	PUNCT
eistud-25727	215	1	ireland	ireland	PROPN
eistud-25727	215	2	.	.	PUNCT
eistud-25727	216	1	174.p	174.p	PROPN
eistud-25727	216	2	.	.	PUNCT
eistud-25727	217	1	on	on	ADP
eistud-25727	217	2	-	-	PUNCT
eistud-25727	217	3	line	line	NOUN
eistud-25727	217	4	:	:	PUNCT
eistud-25727	218	1	http://www	http://www	PROPN
eistud-25727	218	2	.	.	PUNCT
eistud-25727	218	3	revenue.ie/revsearch/search.jsp	revenue.ie/revsearch/search.jsp	PROPN
eistud-25727	218	4	wille	wille	PROPN
eistud-25727	218	5	p.	p.	PROPN
eistud-25727	218	6	belgium	belgium	PROPN
eistud-25727	218	7	–	–	PUNCT
eistud-25727	218	8	value	value	NOUN
eistud-25727	218	9	added	add	VERB
eistud-25727	218	10	tax	tax	NOUN
eistud-25727	218	11	in	in	ADP
eistud-25727	218	12	europe	europe	PROPN
eistud-25727	218	13	,	,	PUNCT
eistud-25727	218	14	20.02.2009	20.02.2009	NUM
eistud-25727	218	15	.	.	PUNCT
eistud-25727	219	1	on	on	ADP
eistud-25727	219	2	-	-	PUNCT
eistud-25727	219	3	line	line	NOUN
eistud-25727	219	4	:	:	PUNCT
eistud-25727	219	5	http://online2.ibfd.org/giv	http://online2.ibfd.org/giv	PROPN
eistud-25727	219	6	the	the	DET
eistud-25727	219	7	article	article	NOUN
eistud-25727	219	8	has	have	AUX
eistud-25727	219	9	been	be	AUX
eistud-25727	219	10	reviewed	review	VERB
eistud-25727	219	11	.	.	PUNCT
eistud-25727	220	1	received	receive	VERB
eistud-25727	220	2	in	in	ADP
eistud-25727	220	3	march	march	PROPN
eistud-25727	220	4	,	,	PUNCT
eistud-25727	220	5	2009	2009	NUM
eistud-25727	220	6	;	;	PUNCT
eistud-25727	220	7	accepted	accept	VERB
eistud-25727	220	8	in	in	ADP
eistud-25727	220	9	april	april	PROPN
eistud-25727	220	10	,	,	PUNCT
eistud-25727	220	11	2009	2009	NUM
eistud-25727	220	12	.	.	PUNCT