In view of the formally stated transactions for the use of goods/services, non-current assets acquired/made of VAT, transactions in transactions that are exempt from VAT under paragraph 3.2 of the TCU (in particular, for NATO-funded projects) are not exempt from accrual «compensatory» tax liabilities in accordance with paragraph 198.5 «b» TCU. This is inconsistent with the systematic interpretation of the law and places unequal taxation of operations funded by NATO-funded international technical assistance projects (Table 4.7).
We believe that the implementation of the proposals of this section will significantly increase the activity of business entities in ordering educational and research and design services in higher education institutions of Ukraine. The intensification of this process will allow universities to significantly increase the size of their special funds.