8 November 2012Customs authorities have a right to use every following method of assessment of customs value of goods if this value may not be assessed through the implementation of the previous method. In addition to that, customs authorities are obliged to prove the impossibility of implementation of every previous method, including impossibility of recognition of customs value presented by the declarant
31 October 2012Особливості звільнення від кримінальної відповідальності за ч. 4 ст. 212 Кримінального кодексу України згідно з новим Кримінальним процесуальним кодексом України: удосконалення кримінального процесуального законодавства шляхом запровадження визначення поняття "притягнення до кримінальної відповідальності", або "покращення" для "несвідомих елементів, котрі до останнього пручаються"
1 October 2012Depreciation of the expenses for independent creation of intangible assets by the Enterprise аccording to the Amendments to the Tax Code of Ukraine which entered into force on July 1, 2012
21 September 2012Illegality of tax notification-decision made under the results of tax audit, set within the criminal proceedings before the sentence in such criminal case comes into force, is proved by the court of cassation
6 September 2012Arm’s length price as a method of filling the “gap”, i.e. the budget
29 August 2012Contesting unlawful charge for violation of “180 days rule” when importing goods, paid in advance
16 August 2012New mandatory requisite in the tax invoice "number and date of the customs declaration under which the customs clearance of goods imported into the customs territory of Ukraine was carried out" and the consequences of its introduction
13 August 2012Limitations of interest accrued in favor of non-resident andeligible for deduction according to the Tax Code of Ukraine
9 August 2012Annulment of VAT payer`s registration in view of missing at the registered office, non-confirming data on legal entity before the state registrar
23 July 2012Computation of royalties to be considered when determining customs value under the new Customs Code of Ukraine
