00512naa#a2200169#i#450# EN\INFRA-M\bibl\6763 20240721013232.7 1998-0701 20140723b2014####ek#y0engy0150####ca RUS RU Value-added tax incentives: official explanations and court practice – VAT renunciation Journal article Moscow INFRA-M Academic Publishing LLC. 2014 9 с. Journal article local Lermontov Yu. naukaru.ru