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The Bill (Reg. No. 4632) envisages governmental support of production and consumption of fertilizers in Ukraine by means of creating beneficiary conditions for the functioning of fertilizers producers that implement individual investment projects.   

 

The Committee members believe that exemption of certain entities of foreign economic activity from the duty violates the principle of equal rights guaranteed to all the entities by the legislation. Regulation of foreign trade turnover of goods by means of exemptions violates the principle of customs-tariff regulation of foreign trade. Introduction of the benefits will discriminate the VAT-payers on the basis of the sector distinction, which contradicts the principles of taxation system.  

 

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