PROSPECTS FOR THE HARMONIZATION OF UKRAINIAN AND EU VAT LEGISLATION
Journal Title: Юридичний науковий електронний журнал - Year 2018, Vol 1, Issue
Abstract
Prospects for the harmonization of Ukrainian and European Union value added tax (VAT) legal regulations are examined. The authors argue Ukrainian’s obligations resulting from the ratification on the September, 16, 2014 of the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part (the Agreement) should lead to the substantial changes in the Ukrainian VAT legal regulation. The authors pay special attention to the European Union tax legislation Ukrainian tax legislation should be harmonized with during the next 5 years: Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty; Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in Community territory; Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries. The authors examine gaps in Ukrainian VAT legal regulations should be remedied in accordance with the Agreement. On the basis of comparison of “taxable person” concept, “place of transaction” concept, subject to value added tax, “chargeable event” concept, “chargeability of tax” concept, taxable amount, kinds of rates of value added tax, special tax arrangements, taxable person’s obligations and refund of the tax and other provisions authors come to the conclusion about prospects for the harmonization of Ukrainian and European Union VAT legal regulations.
Authors and Affiliations
М. П. Кунцевич, Е. Д. Клочко
Keywords
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