of April 6, 2010 No. 11-15
About Recommendations about harmonization of the legislation of the states of members of EurAsEC about the value added tax (on the basis of the comparative and legal analysis of the national legal system)
The inter-parliamentary Assembly decides:
1. Approve the MPAS provided by the Permanent commission of EurAsEC on economic policy of the Recommendation about harmonization of the legislation of state members of EurAsEC on the value added tax (are applied).
2. Submit Recommendations in parliaments of state members of EurAsEC and Integration Committee of EurAsEC for use in work on harmonization of the national legal system and enhancement of the legal base of Community.
Chairman
Inter-parliamentary Assembly of B. V. Batur
Appendix
to the resolution MPA of EurAsEC of April 6, 2010 No. 11-15
The carried-out detailed analysis of national legal systems of the state members of EurAsEC regulating collection of the value added tax taking into account international experience and the conventional international standards and also agreements signed between the states of Community for the purpose of enhancement of the legislation, need of harmonization and standardization of the general legislation on the value added tax of state members of EurAsEC, allows to draw the following conclusions:
1. For creation single (i.e. completely unified) systems of collection of indirect taxes, including the value added tax, parliaments of state members of EurAsEC within legislative process shall proceed from need of gradual standardization of the legislation on the value added tax within EurAsEC and not take the uncoordinated steps directed to increase in departures (differences) in the national tax legislation from the developed commonly accepted models of legal regulation in other state members of EurAsEC.
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