Yana Karausheva

This article continues a series of publications about the system of imposition of value-added tax in the European Union. This issue is dedicated to a number of court decisions adopted by the highest judicial authority of the European Community regarding VAT imposition in 2013-2015.

The key principles for organization of the special economic zone are common for the countries of the Customs Union. The main privilege, which residents of the SEZ enjoy, lies in the opportunity to apply customs procedures of the free customs zone to goods imported to the territory of the [...]

For determining location for service rendering it is essential who is the client: a party being the VAT payer or not. If a client is the VAT payer (hereinafter we shall refer to such operations as B2B), location for service rendering shall be deemed his/her location.

When there are disasters around such as law on controlled foreign companies, it is difficult to get distracted and to pay attention to anything else relating to taxes. However, the Tax Code sheds its editions like leaves and, whether we like it or not, we shall follow this process [...]