VAT of Gratuitous Delivery of Goods, Works and Services: Russian and European Standards

Olga V. Medvedeva () and Tatyana I. Semkina ()
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Olga V. Medvedeva: Financial Research Institute, Moscow 127006, Russia
Tatyana I. Semkina: Financial Research Institute, Moscow 127006, Russia

Finansovyj žhurnal — Financial Journal, 2013, issue 1, 123-128

Abstract: The article described the European rules of VAT collection, regulating the gratuitous delivery of goods, works and services. Russian tax legislation and its effect in practice аre analyzed, suggestions for improvement of the Tax code of the Russian Federation are expressed.

Keywords: gratuitous delivery of goods; works and services; VAT; tax legislation (search for similar items in EconPapers)
JEL-codes: H20 H25 H29 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130114:p:123-128

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