| Article title |
Revision Features on Decrees of Appeal by the Supreme Court of Ukraine in the Range of Solving Tax Disputes between Business Entities and State Fiscal Service of Ukraine
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| Authors |
Monaienko А.
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| Name of magazine |
Legal journal «Law of Ukraine» (Ukrainian version)
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| Issue |
10/2015
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Сторінки
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[166-170]
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| Annotation |
The author have studied in the article the peculiarities of resolving disputes between fiscal authorities and taxpayers concerning overstatement of taxes of indexes of the tax credit for value-added tax, formed on the basis of temporary cargo customs declarations. And also the question of whether temporary customs declarations confirm the emergence of tax commitments on VAT and the right to attribution of VAT to the tax credit. |
| Keywords |
value-added tax, customs authority, business entity, tax credit, customs declaration, tax obligations, taxpayer. |
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References
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