Comparative analysis of VAT application in Ukraine and in the EU countries
( Pp. 238-243)
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Oksenuk Oksana
aspirant kafedry finansov, denezhnogo obrascheniya i kredita Lvovskogo nacionalnogo universiteta imeni Ivana Franko, g. Lvov
Abstract:
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.
How to Cite:
Oksenuk O.., (2013), COMPARATIVE ANALYSIS OF VAT APPLICATION IN UKRAINE AND IN THE EU COUNTRIES. Business in Law, 5 => 238-243.
Reference list:
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O naloge na dobavlennuyu stoimost : Zakon Ukrainy №168/97-VR ot 03.04.1997.
Kompleksnoe sravnitel no-pravovoe issledovanie sootvetstviya zakonodatel stva Ukrainy zakonodatel stvu ES v sfere kosvennogo nalogooblozheniya Elektronnyy resurs .- Rezhim dostupa: www.minjust.gov.ua/file/24943
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax // Official Journal L 347, 11.12.2006. P. 118.
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 // Official Journal L 326, 21.11.1986. P. 40.
Council Directive 2008/9/EC of 12 February 2008 // Official Journal of the European Union Law 44, 20.2.2008. P. 23.
Council Directive 2009/132/EC of 19 October 2009 // Official Journal of the European Union Law 292, 10.11.2009. P. 5.
Council Directive 2006/79/EC of 5 October 2006 // Official Journal of the European Union Law 286, 17.10.2006. P. 15.
Council Directive 2007/74/EC of 20 December 2007 // Official Journal of the European Union Law 345, 29.12.2007. P. 6.
NDS pri torgovle mezhdu stranami ES Elektronnyy resurs sayt Business Profit. Rezhim dostupa: http://profit.lv/ru/nalogi/72-ls-iecn-nl-jobbs-n.html
Nalogovyy kodeks Ukrainy: Kodeks №2755-VI ot 02.12.2010.
Nalog na dobavlennuyu stoimost Elektronnyy resurs /sayt Vikipediya.- Rezhim dostupa: http://uk.wikipedia.org
O naloge na dobavlennuyu stoimost : Zakon Ukrainy №168/97-VR ot 03.04.1997.
Keywords:
The EU Directive, VAT, NKU, VAT rate, preferential treatment.
