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0 preço de compra para o fornecedor do artigo suplementar entregue como brinde constitui a base de tributação"
national rules in the field of closing times of shops which provides for exemptions for certain classes of traders are not in conflict with articles 85 and 86 of the ec treaty in circumstances such as those of the present case."
a data de início corresponde à data de compra para operações efectuadas através de acordos de reporte e de swapscambiais .
the eurosystem applies the day-count convention actual / 360 in its monetary policy operations .