LEGAL STATUS OF SUBJECTS OF VAT ADMINISTRATION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 40, Issue 1
Abstract
The article is devoted to defining the legal status of the subjects of value added tax administration and analyzing the relation of their rights and duties. It also emphasizes the peculiarities of the legal status of the subjects of VAT administration, in particular, in the implementation of budget refund.
Authors and Affiliations
С. М. Греца
Keywords
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