VAT Benefits and Deductions in the Legislation of France and Russia

Student: Plotnikova Kseniya

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2019

The study is devoted to deductions and benefits of VAT in Russia and France. The paper deals with five problems in the judicial practice of the Russian Federation due to gaps in legislation, as well as violations of the principle of VAT neutrality, which determines the nature of this tax. In the study the method of comparative law was used in order to borrow approaches and decisions formed in the legislation and judicial practice of France and the European Union. The author believes that the procedure for exercising the right to VAT deductions and benefits in France and in the European Union ensures better the rights of both entrepreneurs and end users, who also bear the burden of paying VAT to the budget. The author hopes that readers will find the study topical and useful, given the complexity of the realization of the right to VAT deduction and benefits in the Russian Federation, which creates unfavorable conditions of taxation of the VAT.

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