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Coefficient of Performance SLDP Shetland Local Development Plan SNH Scottish National Heritage xx SPA Special Protection Area SSSI Sites of Special Scientific Interest STC Standard Testing Conditions STP [...] or wetland protected areas, Sites of Special Scientific Interest (SSSI), Special Protection Areas (SPA) and Special Areas of Conservation (SAC) (The Highland Council, 2016, p. 8). Due to national and i
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Gewinnsteuern nur um ca. 40% angehoben (1 / 0,7) werden, um volle Vergleichbarkeit zu sichern. Man wird spä- 39 Görzig/Schmidt-Faber 2001: 44 40 European Commission. Directorats-General Taxation & Customs Union
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