Abstract:
Тhis article emphasizes the main features and issues of applying the value added tax on goods placed under various customs regimes. It analyzes the operations on the import of goods in the customs warehouse regime and the tax consequences of its application. The customs warehouse procedure allows to the participants in the foreign economic activity not only to store goods, but also to perform operations in relation to them, including preparation for sale. As a result of the study, were highlighted the benefits and risks of using the customs warehouse in practice. CZU 657.446:339.54(478); JEL: M41, H21, H25; DOI 10.5281/zenodo.6758895
Description:
ЦУРКАН, Елена, ГРАБАРОВСКИ, Людмила. Features of VAT application under the customs warehouse regime = Oсобенности применения НДС в рамках режима таможенного склада. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 408-416. ISBN 978-9975-155-87-8 (PDF).
