Comparative analysis of VAT application in Ukraine and in the EU countries
( Pp. 238-243)

The analysis of the main EU directives concerning VAT administrating is carried out; the most recent alterations of the normative legal foundation are cited. EU legislation concerning VAT is compared to Ukrainian one; the main common and distinct features are identified; corresponding conclusions are drawn.

Oksenuk O.., (2013), COMPARATIVE ANALYSIS OF VAT APPLICATION IN UKRAINE AND IN THE EU COUNTRIES. Business in Law, 5 => 238-243.

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The EU Directive, VAT, NKU, VAT rate, preferential treatment.