State Contract and Value Added Tax: Actual Issues of Judicial Practices
https://doi.org/10.22394/1726-1139-2017-3-37-41
Abstract
The article is devoted to the legal analysis of legislation and judicial practices in the field of public procurement. Over recent years increasing attention is paid to relations in the sphere of procurement of goods, performance of works, rendering of services for state and municipal needs. Procedures of improvement regulatory legal framework allow to create favorable conditions in the field of procurement. Authors research issues of using of value added tax in state contracts.
Keywords
state contract,
state procurement,
contract system,
contract,
product,
work,
service,
taxation,
value added tax,
customers
About the Authors
Alina Vladimirovna Kostyukova
Novgorod Branch of RANEPA
Russian Federation
Russian Federation
Polina Alekseevna Kostyukova
Branch of the Pension Fund of the Russian Federation in Novgorod region
Russian Federation
Russian Federation
References
1. Karanatova L. G. Formation of the effective mechanism of management of the state orders: questions of the theory and practice [Formirovanie effektivnogo mekhanizma upravleniya gosudarstvennymi zakazami: voprosy teorii i praktiki]: Monograph. SPb. : SZAGS publishing house [Izdatel’stvo SZAGS], 2010. 216 p. (rus)
2. Kichik K. V. State (municipal) order of Russia. Legal problems of formation, placement and execution [Gosudarstvennyi (munitsipal’nyi) zakaz Rossii. Pravovye problemy formirovaniya, razmeshcheniya i ispolneniya]: Monograph. M. : Justiseinform, 2012. 260 p. (rus)
3. Pankratova M. E. Legal problems of the organization and carrying out purchases in the municipal sphere in the Russian Federation [Pravovye problemy organizatsii i provedeniya zakupok v munitsipal’noi sfere v Rossiiskoi Federatsii] // Modern law [Sovremennoe pravo]. 2016. N 10. P. 51–59. (rus)
4. Sirotkina N. G. Mechanisms of realization of policy of preferential support and a national treatment in the sphere of purchases for the state and municipal needs [Mekhanizmy realizatsii politiki preferentsial’noi podderzhki i natsional’nogo rezhima v sfere zakupok dlya gosudarstvennykh i munitsipal’nykh nuzhd] // Bulletin of the Russian Customs Academy [Vestnik Rossiiskoi tamozhennoi akademii]. 2015. N 4. P. 118–124. (rus)
5. Tasalov F. A. Contract system in the sphere of government procurement of Russia and the USA: comparative and legal research [Kontraktnaya sistema v sfere gosudarstvennykh zakupok Rossii i SShA: sravnitel’no-pravovoe issledovanie]: monograph. M. : Prospectus, 2016. 240 p. (rus)
6. Titova G. G. The problems arising during purchase of goods at the only supplier [Problemy, voznikayushchie v khode zakupki tovarov u edinstvennogo postavshchika] // Competitive law [Konkurentnoe pravo]. 2015. N 4. P. 24–27. (rus)
7. Yuzhanin N. V. Unilateral cancellation of the state contract as measure of self-defense of the rights [Odnostoronnee rastorzhenie gosudarstvennogo kontrakta kak mera samozashchity prav] // Arbitration and civil process [Arbitrazhnyi i grazhdanskii protsess]. 2015. N 6. P. 3–8. (rus)
Review
For citations:
Kostyukova A.V., Kostyukova P.A. State Contract and Value Added Tax: Actual Issues of Judicial Practices. Administrative Consulting. 2017;(3):37-41. (In Russ.) https://doi.org/10.22394/1726-1139-2017-3-37-41
Views:
384
Email this article 