VAT as an Object of Harmonization of Tax Law of the Eurasian Economic Union (a 
Comparative Legal Issue)

Ponomareva, Karina

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VAT as an Object of Harmonization of Tax Law of the Eurasian Economic Union (a Comparative Legal Issue)

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Ponomareva, Karina
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

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Ponomareva, K. (2016). VAT as an Object of Harmonization of Tax Law of the Eurasian Economic Union (a Comparative Legal Issue). Russian Law: Theory and Practice, (1), 17-26.

Cite as: https://hdl.handle.net/11858/00-001M-0000-002A-1D72-1

Abstract

The study considers main features of tax law and namely VAT regulation of the Eurasian Economic Union under the Treaty on the Eurasian Economic Union. The important role of the Court of the Eurasian Economic Union in considering tax issues is brought into light. An important aspect of the proposal is the comparative study of the development of tax law in the EAEU and the EU as a successful model of integration.