Concepts
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REFERENCE PERIOD: In extracommunity trade is the calender year during which the goods are imported or exported and is determined by the date of acceptance of the Single Administrative Document by Customs Authorities. In intracommunity trade is the calendar year during which the event that originates the intracommunity transaction occurred, i.e., for arrivals, at the time of receipt of the goods by the company and for dispatches, at the time the goods left the company.
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ÍNDICE DE VOLUME DE NEGÓCIOS: Número relativo que tem como objetivo medir as variações do volume de negócios em intervalos curtos e regulares, relativamente a um período de tempo tomado como referência. O volume de negócios compreende o valor total da facturação, com exclusão do IVA, correspondente à venda de mercadorias, produtos, desperdícios, e à prestação de serviços a terceiros.
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ECONOMIC ACTIVITY: Combination of resources such as labour, raw materials, equipment, etc., are joined, leading to the creation of specific goods or services. Regardless of the factors of production integrating the good or service produced, all activities generically imply an input of products (goods or services), a production process and an output of products (goods or services).
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ENTERPRISE: Legal entity (natural or legal person) that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations.
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