VAT as an Object of Harmonization of Tax Law of the Eurasian Economic Union (a 
Comparative Legal Issue)

Ponomareva, Karina

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VAT as an Object of Harmonization of Tax Law of the Eurasian Economic Union (a Comparative Legal Issue)

Ponomareva, K. (2016). VAT as an Object of Harmonization of Tax Law of the Eurasian Economic Union (a Comparative Legal Issue). Russian Law: Theory and Practice, (1), 17-26.

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Item Permalink: https://hdl.handle.net/11858/00-001M-0000-002A-1D72-1 Version Permalink: https://hdl.handle.net/11858/00-001M-0000-002D-25A9-5

Genre: Journal Article

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Creators:
Ponomareva, Karina¹, Author

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1Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society, ou_830551

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Free keywords: the Eurasian Economic Union, tax law, VAT, integration, indirect taxes

Abstract: The study considers main features of tax law and namely VAT regulation of the Eurasian Economic Union under the Treaty on the Eurasian Economic Union. The important role of the Court of the Eurasian Economic Union in considering tax issues is brought into light. An important aspect of the proposal is the comparative study of the development of tax law in the EAEU and the EU as a successful model of integration.

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Language(s): eng - English

Dates: Date issued: 2016

Publication Status: Issued

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Title: Russian Law: Theory and Practice

Source Genre: Journal

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Pages: - Volume / Issue: (1) Sequence Number: - Start / End Page: 17 - 26 Identifier: -