00496naa#a2200169#i#450# EN\INFRA-M\bibl\6777 20241225042520.3 1998-0701 20140625b2014####ek#y0engy0150####ca RUS RU Exemptions from the value added tax: official explanations and Litigation Journal article Moscow INFRA-M Academic Publishing LLC. 2014 8 с. Journal article local Lermontov Yu. naukaru.ru