Субъекты оплаты НДС по договору мены: проблемы теории и судебной практики // Российский судья. 2010. № 12
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Ключевые слова: субъект, объект налогообложения, налог на добавленную стоимость, учреждение, бюджет, судебная практика.
The author of the article in the process of research of problems of theory and judicial practice in the sphere of taxation on the contract of exchange comes to a conclusion that in conclusion by an institution of contract of sole-purchase, exchange of the property assigned to it, the value added tax on the cost of state (municipal) property involved in such transaction is not subject to payment in a generally established procedure.
Key words: subject, object of taxation, value added tax, institution, budget, judicial practice
44 episodes