Advanced Search

On Amendments To Article 3 Of The Law Of Ukraine "On Tax For The Added Value" (Concerning The Transfer Of Facilities Of Social Infrastructure)

Original Language Title: Про внесення зміни до статті 3 Закону України "Про податок на додану вартість" (щодо передачі об'єктів соціальної інфраструктури)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

{The law has lost validity on the basis of the Code
N 2755-VI ( 2755-17 ) 02.12.2010, VR, 2011, N 13-14,
N 15 -16, N 17, pp. 112}
Article 3 of the Law of Ukraine
"Tax for added value" (on transfer)
Social Infrastructure facilities)
(Information of the Verkhovna Rada of Ukraine (VR), 2004, N 51, pp. 549)

Verkhovna Rada of Ukraine Oh, I am. :
Sub-item of Article 3 of the Law of Ukraine
"Added Value tax on the added value" ( 168 /97-PL ) (Information
The Verkhovna Rada of Ukraine, 1997, N 21, pp. 156; 1998, N 33,
Oh, 224; 1999, N 39, pp. 357; 2000, N 4, pp. 29)
In this edition:
" free transfer to public property or
communal property of territorial communities of villages, villages, cities or in
their common property of objects of all forms of property that are
on the balance of one tax paid tax and transferred to the balance of another
The taxpayer, if such transactions are carried out by decisions
Cabinet of Ministers of Ukraine, Central and Local Government
Executive Power, Local Government, adopted by the
within their authority.
This provision extends to:
transaction-free-transfer operations
tax, property of which is in state or municipal.
property, on the balance of another legal entity whose property is in
In state or communal property;
non-privatized object transfer operations
Housing Fund (including public locations and
Building buildings and buildings), as well as facilities of social
infrastructure (including objects of their unfinished business)
(a) From the balance of the taxpayer on the balance of the legal entity,
the property of which is in state or communal property, or
directly to the balance of the appropriate local council.
For purposes of this sub-item under the
Infrastructure to understand:
Pre-school education, medium and
Secondary education, children's musical and art schools;
Health facilities, medical examination,
The prevention and assistance of workers;
sports halls and venues, stadiums, children ' s camps
Clubs and houses of culture;
Libraries and library collectors
{\f29 residential } {\f29 objects
supply networks of electricity, gas, heat, water and
waterway; buildings and structures designed for their
maintenance (boiler rooms, boiler rooms, sewage and water supply)
Installations, collectors and their equipment);
Fire and fire equipment and equipment. "

President of Ukraine
Um ... Kiev, 29 June 2004
N 1924-IV