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Value Added Tax Accrual

Summary/Abstract: The accrual of Value Added Tax (VAT) is a fundamental issue of the tax mechanism. Subject of study in the article is the VAT accrual with respect to the various tax events – delivery of goods or services, import of goods or import. The legal consequences of its accrual and its significance for the tax due to the budget are examined. Special attention is paid to the special procedure for VAT accrual according to Art. 58а of the Value Added Tax Act.

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