SUBMISSION OF APPLICATION ABOUT THE ABSENCE OF ENVIRONMENTAL TAXATION OBJECTS: PROBLEMS OF INTERPRETATION

Abstract

The article highlights issue of submission of statement about the absence of environmental taxation objects. The author concludes that the obligation of submission of application about the absence of environmental taxation objects does not apply to persons which are formally meet the requirements relating to environmental taxpayers, and may be connected only with participants of tax relationships associated with environmental tax administration.

Authors and Affiliations

Р. В. Макарчук

Keywords

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  • EP ID EP471052
  • DOI -
  • Views 56
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How To Cite

Р. В. Макарчук (2016). SUBMISSION OF APPLICATION ABOUT THE ABSENCE OF ENVIRONMENTAL TAXATION OBJECTS: PROBLEMS OF INTERPRETATION. Науковий вісник Ужгородського національного університету. Серія: Право, 40(2), 29-32. https://europub.co.uk/articles/-A-471052