Guarantying of execution of decisions of court about the compensation of tax value-added in Ukraine.
Journal Title: Наукові записки Інституту законодавства Верховної Ради України - Year 2018, Vol 1, Issue 2
Abstract
Іn the article the state of guarantying of implementation of decisions of court is analysed about the compensation of tax value-added. Maintenance of tax dispute is exposed about the compensation of this tax. Objective and subjective factors which influence on implementation of decisions of court are considered. The examples of ambiguousness of judicial practice are resulted on questions the compensation of tax value-added. Author vision is expressed on the improvement of providing of implementation of decisions of court in this sphere, taking into account foreign experience of the separate European countries.
Authors and Affiliations
Yu. A. Moroz
Keywords
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- EP ID EP459190
- DOI 10.32886/instzak.2018.02.05
- Views 76
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