Проанализированы два аспекта проблемы: уплата НДС в составе таможенных платежей при ввозе документации и определение ее таможенной стоимости1
Статья доступна только для подписчиков на электронную версию журнала "Налоговед"
Ключевые слова: «ЕАЭС» – «ввоз товара» – «налоговые последствия» – «НДС» – «таможенный платеж»
A.A. Artemiev, M.R. Pinskaya
Problems connected with identifying
tax consequences of project and design
documentation being imported into the customs
territory of the Eurasian Economic Union
tax consequences of project and design
documentation being imported into the customs
territory of the Eurasian Economic Union
The article analyses VAT payments as a part of customs payments
when documentation is imported and its customs value is identified.
The tax consequences of such operations depend on whether
economic sense of such operations is understood correctly
when documentation is imported and its customs value is identified.
The tax consequences of such operations depend on whether
economic sense of such operations is understood correctly
Key words: importing goods – tax consequences – VAT – customs payment
