VALUE-ADDED TAX INCENTIVES: OFFICIAL EXPLANATIONS AND COURT PRACTICE – VAT RENUNCIATION
Abstract and keywords
Abstract (English):
In this article author with accent on the current changes in the tax legislation views complicated and vexed questions, connected with exemption from value-added tax of simple transactions, carrying out by the taxpayer.

Keywords:
taxes and charges, tax incentives, taxpayer, value added tax, exemption from taxation
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