SOME FEATURES OF GRANTING OF PRIVILEGES ON PAYMENT OF VALUE ADDED TAX IN RESPECT OF MEDICAL GOODS IMPORTED INTO THE TERRITORY OF THE RUSSIAN FEDERATION

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Issue: №2 (58) 2019

Heading: Topical issues of public law


Tags

Keywords: value added tax, customs authorities, privileges on payment of the value added tax concerning the imported goods, medical goods.

Annotation

We consider the benefits of payment of value added tax in respect of medical goods imported into the territory of the Russian Federation. According to the results of the analysis of judicial practice, the author reveals some contradictions on the issue of referring medical goods to the preferential category depending on the assigned code of FEACN of the EAEU and OKP.