VAT Treatment of Supply of Property Rights without Consideration

Olga V. Medvedeva ()
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Olga V. Medvedeva: Financial Research Institute, Moscow 127006, Russia

Finansovyj žhurnal — Financial Journal, 2013, issue 2, 137-140

Abstract: The article describes problems associated with the collection of VAT on free transfer of property rights. Analyzed some rules of the tax legislation of the Russian Federation on VAT, which creates an ambiguous interpretation when applies in practice. Made suggestions for changes in the legislative base of the Russian Federation on the issue.

Keywords: VAT; supply without consideration; gift certificate; property rights (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130215:p:137-140

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