NEW RULES OF TAXATION OF GOODS RELATING TO PHYSICAL PERSONS IN THE CUSTOMS TERRITORY (PROBLEMS OF DISCONTINUATION OF CUSTOMS AND TAX CODES OF UKRAINE)
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2018, Vol 49, Issue 1
Abstract
A comparative analysis of the provisions of the customs and tax legislation concerning the regulation of the procedure for the importation of goods by natural persons into the customs territory of Ukraine for personal, family and other needs not related to the conduct of business activity is carried out. There was a discrepancy between the legislative acts and the ways of overcoming the collisions of the Customs and Tax Codes of Ukraine.
Authors and Affiliations
І. І. Хараїн
Keywords
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