Definicija: Rules, guidelines or an agreement on the process of changing the administration, structure or constitution of a government or organization.
Vir - besedilo: 31994L0005 Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques), Article 1(3)(D)
Vir - besedilo: 31994L0005 Direktiva Sveta 94/5/ES z dne 14. februarja 1994 o dopolnitvi skupnega sistema davka na dodano vrednost in spremembi Direktive 77/388/EGS - Posebna ureditev za rabljeno blago, umetniške predmete, zbirke in starine, člen 1(3)(D)