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[21] key data on teaching languages at school in europe, op cit.
[21] key data on teaching languages at school in europe (“números-chave sobre o ensino das línguas nas escolas europeias”), op. cit.

[9] key data on teaching languages at school in europe, eurydice, 2005, isbn 92 894 8681-3.
[9] key data on teaching languages at school in europe (números-chave sobre o ensino das línguas nas escolas europeias), eurydice, 2005, isbn 92 894 8681-3.

if and when there is a reduction in a tax burden compared to the general system, state resources are at stake.
if and when there is a reduction in a tax burden compared to the general system, state resources are at stake.

( 2 ) an offsetting check shall determine whether the payee 's payment orders that are at the front of the highly urgent or , if inapplicable , the urgent queue are available to be offset against the payer 's payment order ( hereinafter « offsetting payment orders ') .
( 2 ) an offsetting check shall determine whether the payee 's payment orders that are at the front of the highly urgent or , if inapplicable , the urgent queue are available to be offset against the payer 's payment order ( hereinafter « offsetting payment orders ') .