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
Related Articles
- EP ID EP470726
- DOI -
- Views 83
- Downloads 0
THE LEGAL NATURE OF THE TAX LIABILITIES OF TAXPAYERS
The article investigates the legal nature and essence of the legal concept of “income tax liabilities” taxpayers. Analyzed scientific approaches to determine the definition of “tax liability”. The author focuses on the...
THE SUBJECT OF THE OFFENSE, WHICH UNDER ST. 445 OF THE CRIMINAL CODE OF UKRAINE
This article established the concept of the subject of the crime provided by article 445 of the Criminal code of Ukraine. Comparative characteristics of the terms «offender» and «offender». Based on the theory of crimina...
TACTICAL OPERATIONS OF DIAGNOSTIC LEVEL DURING THE INVESTIGATION OF VANDALISM
Tactical operations are the important tools for criminalistics tactics. Based on materials synthesis criminal proceedings defined diagnostic tactical tasks and tactical operations aimed at their solution. In the article...
FEATURES OF LEGAL REGULATION OF RELATIONS ARISING FROM LEASE AGREEMENT OF NON-RESIDENTIAL PREMISES IN UKRAINE, RUSSIAN FEDERATION AND GERMAN FEDERAL REPUBLIC
In the article features of legal regulation of lease agreement of non-residential premises in Ukraine, Russian Federation and German Federal Republic are defined; it is found out that the legal regulation of the lease co...
FEATURES OF LEGAL RELATIONS IN THE SPHERE OF CODIFICATION OF LABOUR LEGISLATION
In the article highlighted the peculiarities of legal relations in the field of codification of labor legislation. The content of each of them is described.