CHARACTERISTICS OF BUDGET REFUND OF VALUE ADDED TAX IN UKRAINE
Journal Title: Порівняльно-аналітичне право - Year 2018, Vol 6, Issue
Abstract
Value Added Tax is the main source of budget in Ukraine. The article analyzes historical aspects of the establishment and development of the institute of budget refund of VAT in Ukraine. The judicial practice concerning the protection of the rights of VAT payers has been analyzed. The author summarizes the provisions of European legislation and EU recommendations for the specified tax.
Authors and Affiliations
Н. І. Атаманчук
Keywords
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