| Article | Legal Basis for the Harmonization of Ukrainian Legislation with European Union Aquis on Indirect Taxation |
|---|---|
| Authors |
Vladyka S.
|
| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 6 / 2013 |
| Pages | 323 - 335 |
| Annotation | The article deals with the harmonization of Ukrainian legislation with the EU acquis in the area of indirect taxation, i.e. value added tax and excise duties. Mechanism of cooperation between Ukraine and the EU, in particular Agreement on Partnership and Cooperation, Association Agenda and Association Agreement in part of cooperation in the field of indirect taxes, acts adopted for the implementation of the provisions on tax harmonization and researches of outcomes thereof are studied. Special emphasis is made on differences of legal regulation of indirect taxation provided by EU directives and the Tax Code of Ukraine in the mentioned sphere. |
| Keywords | harmonization, European Union, indirect taxes, value added tax, excise duties, EU directive. |
| References | |
| Electronic version | Download |