LIST OF REFERENCES

Normative materials

1. A “Small Business Act” for Europe [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2008:0394:FIN:EN:PDF

2. Accountancy Act of Bulgaria [Electronic resource]. — Mode of access: http://www.minfin.bg/document/1917:1

3. Accountancy Act, Official gazette, no. 109/2007, 125/2011 and 54/2013

4. Act No.47/2002 Coll. on the support of small and medium-sized enterprises [Electronic resource]. — Mode of access: http://download.mpo.cz/get/26693/31130/331757/priloha001.pdf

5. Act on Development Incentives for Small Economy, Official gazette, nos. 29/2002, 63/2007, 53/2012 and 56/2013

6. Annex 1 «A — Austria» of Study on Accounting requirements for SMEs, pp. 15 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/austria_en.pdf

7. Annex 1 «B — Belgium» of Study on Accounting requirements for SMEs, pp. 19 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/belgium_en.pdf

8. Annex 1 «E — Estonia» of Study on Accounting requirements for SMEs, pp. 12 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/estonia_en.pdf

9. Annex 1 «G — Germany» of Study on Accounting requirements for SMEs, pp. 16 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/germany_en.pdf

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10. Annex 1 «H — Greece» of Study on Accounting requirements for SMEs, pp. 13 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/greece_en.pdf

11. Annex 1 «I — Italy» of Study on Accounting requirements for SMEs, pp. 12 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/italy_en.pdf

12. Annex 1. «J — Lithuania» of Study on Accounting requirements for SMEs, pp. 16 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/lithuania_en.pdf

13. Annex 1. «K — Netherlands» of Study on Accounting requirements for SMEs, pp. 13 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/netherlands_en.pdf

14. Annex 1. «M — Poland» of Study on Accounting requirements for SMEs, pp. 15 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/poland_en.pdf

15. Annex 1. «O — Romania» of Study on Accounting requirements for SMEs, pp. 13 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/romania_en.pdf

16. Annex 1. «P — Portugal» of Study on Accounting requirements for SMEs, pp. 13 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/portugal_en.pdf

17. Annex 1. «P — Slovakia» of Study on Accounting requirements for SMEs, pp. 16 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/slovakia_en.pdf

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18. Annex 1. «R — Spain» of Study on Accounting requirements for SMEs, p. 4 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/spain_en.pdf

19. Annex 1. «S — Sweden» of Study on Accounting requirements for SMEs, p. 14 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/sweden_en.pdf

20. Annex 1. «T — UK» of Study on Accounting requirements for SMEs, pp. 19 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/annexes_accounting_report_2011/united_kingdom_en.pdf

21. Annex to the report on small and medium enterprises and transfer pricing // Brussels, 2011 pp. 46 http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/jtpf/2011/jtpf_001_annex_2011_en.pdf

22. Annual Report on European SMEs 2014 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/facts-figures-analysis/performance-review/files/supporting-documents/2014/annual-report-smes-2014_en.pdf

23. Association Agreement Between the European Union and Its Member States, of the One Part, and Ukraine, of the Other Part [Electronic resource]. — Mode of access: http://eeas.europa.eu/ukraine/docs/association_agreement_ukraine_2014_en.pdf

24. Code des socie´te´s, 7 May 1999, M.B., 6 August 1999 [Electronic resource]. — Mode of access: http://www.juristax.be/codes/CodeSocietes.pdf

25. Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 laying down detailed rules in relation to certain provisions of Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2011:302:FULL&from=EN

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26. Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2003:124:0036:0041:EN:PDF

27. Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/customs/procedural_aspects/general/regulation_2454_93_en.pdf

28. Commission staff working document on the implementation of Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/sme_definition/sme_report_2009_en.pdf

29. Companies act (Zgd-1) [Electronic resource]. — Mode of access: http://www.mgrt.gov.si/fileadmin/mgrt.gov.si/pageuploads/zakonodaja/ZGD-1_PREVOD__13-12-12.pdf

30. Companies Act 2006 [Electronic resource]. — Mode of access: http://www.legislation.gov.uk/ukpga/2006/46/pdfs/ukpga_20060046_en.pdf

31. Consolidated versions of the Treaty on European Union and the Treaty on the Functioning of the European Union // Official Journal of the European Union, C 115, 09 May 2008 [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2008:115:FULL&from=EN

32. Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32004L0106:en:PDF

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33. Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:044:0023:0028:en:PDF

34. Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:084:0001:0012:EN:PDF

35. Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:064:0001:0012:En:PDF

36. Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32004R2073&from=en

37. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code [Electronic resource]. — Mode of access: Official Journal L 302 , 19/10/1992 P. 0001 — 0050 — http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31992R2913:en:HTML

38. Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32010R0904&from=en

39. Decreto del Ministero delle Attivita` Produttive 18 aprile 2005, Italian Official Gazette, 12 October 2005, no. 238

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40. Decreto Del Presidente Della Repubblica 22 dicembre 1986, n. 917 [Electronic resource]. — Mode of access: http://www.normattiva.it/uri-res/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917!vig=

41. Decreto Del Presidente Della Repubblica 29 settembre 1973, n. 600 [Electronic resource]. — Mode of access: http://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1973-09-29;600!vig=

42. Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:048:0001:0010:en:PDF

43. Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2012:081:0003:0006:EN:PDF

44. Eastern Partnership — Platform 2 «Economic Integration and Convergence with EU Policies»: Work Programme 2014 – 2017 [Electronic resource]. — Mode of access: http://ec.europa.eu/DocsRoom/documents/4163/attachments/1/translations/en/renditions/native

45. Entrepreneurship 2020 Action Plan [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2012:0795:FIN:EN:PDF

46. European Charter for Small Enterprises [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/charter/docs/charter_en.pdf

47. Final report «Study on Accounting requirements for SMEs», pp. 487 [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/study_on_accounting_requirements_for_smes_final_report_en.pdf

48. Final Report “The economic impact of legal and administrative procedures for licensing, business transfers and bankruptcy on entrepreneurship in Europe”, Entrepreneurship Unit, Directorate-General for Enterprise and Industry, European Commission. — Bruxelles 2011. 189 p. [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/business-environment/files/business_dynamics_final_report_en.pdf

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49. Final Report on Evaluation of the SME Definition [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/studies/evaluation-sme-definition_en.pdf

50. Guide on Risk Management for tax administrations [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/tax_cooperation/gen_overview/risk_management_guide_for_tax_administrations_en.pdf

51. Guidebook “Building Entrepreneurial Mind-sets and Skills in the EU” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/regional-sme-policies/documents/no.1_entrepreneurial_mindsets_en.pdf

52. Guidebook “How to use structural funds for SME & Entrepreneurship Policy” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/regional-sme-policies/documents/no.6_cookbook_en.pdf

53. Guidebook “Regional implementation of the SBA – Small Business Act for Europe” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/regional-sme-policies/documents/no.5_regional_imp_en.pdf

54. Guidebook “Supporting the Internationalisation of SMEs” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/regional-sme-policies/documents/no.7_international_en.pdf

55. Handelsgesetzbuch [Electronic resource]. — Mode of access: http://www.gesetze-im-internet.de/hgb/index.html

56. Law no. 192/1998, on the Disciplina della subfornitura nelle attivita` produttive, as subsequently amended by Law no. 57 of 5th March, 2001, Italian Official Gazette no. 143, 22 June 1998

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57. Law of the Republic Of Lithuania on tax administration, as last amended on 8 November 2007 — X-1318 [Electronic resource]. — Mode of access: http://www3.lrs.lt/pls/inter3/dokpaieska.showdoc_e?p_id=312901&p_tr2=2

58. Loi relative a` la comptabilite´ et aux comptes annuels des entreprises, M.B., 4 September 1975 [Electronic resource]. — Mode of access: http://www.juristax.be/codes/Loi170775.htm

59. Loi-programme pour la promotion de l’entreprise inde pendante, 10 February 1998, M.B., 21 fe´vrier 1998 [Electronic resource]. — Mode of access: http://www.ejustice.just.fgov.be/cgi_loi/loi_a.pl?language=fr&caller=list&cn=1998021033&la=f&fromtab=loi&sql=dt=%27loi%27&tri=dd+as+rank&rech=1&numero=1

60. Model declaration on the information relating to the qualification of an enterprise as an SME [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2003:118:0005:0015:EN:PDF

61. Règlement grand-ducal du 16 mars 2005 portant adaptation de la définition des micro, petites et moyennes entreprises // Au Mémorial A n° 38 du 01.04.2005, [Electronic resource]. — Mode of access: http://eli.legilux.public.lu/eli/etat/leg/rgd/2005/03/16/n1

62. Regulation no 305/2011 of the European Parliament and of the Council of 9 March 2011 laying down harmonised conditions for the marketing of construction products and repealing Council Directive 89/106/EEC [Electronic resource]. — Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:088:0005:0043:EN:PDF

63. Report “SMEs, resource efficiency and green markets” [Electronic resource]. — Mode of access: http://ec.europa.eu/public_opinion/flash/fl_381_en.pdf

64. Report from the Commission on the implementation of the Commission Recommendation (2003/361/EC) of 6 may 2003 concerning the definition of micro, small and medium-sized enterprises [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/sme_definition/sme_report_en.pdf

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65. Report on the results of public consultation on The Entrepreneurship 2020 Action Plan [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/entrepreneurship-2020/final-report-pub-cons-entr2020-ap_en.pdf

66. Restructuring in SMEs: Estonia [Electronic resource]. — Mode of access: http://www.praxis.ee/wp-content/uploads/2014/03/Restructuring-in-SMEs-Estonia.pdf

67. Smulkaus ir vidutinio verslo plėtros įstatymas [Electronic resource]. — Mode of access: http://www3.lrs.lt/pls/inter3/dokpaieska.showdoc_l?p_id=454172

68. Taxes Consolidation Act 1997 Notes for Guidance (Finance Act 2014 Edition) [Electronic resource]. — Mode of access: http://www.revenue.ie/en/practitioner/law/notes-for-guidance/tca/index.html

69. Treaty establishing a Constitution for Europe [Electronic resource]. — Mode of access: http://europa.eu/eu-law/decision-making/treaties/pdf/treaty_establishing_a_constitution_for_europe/treaty_establishing_a_constitution_for_europe_en.pdf

70. User guide and model declaration “The new SME definition” [Electronic resource]. — Mode of access: http://ec.europa.eu/enterprise/policies/sme/files/sme_definition/sme_user_guide_en.pdf

71. Господарський кодекс України // Відомості Верховної Ради України від 02.05.2003, 2003 р., № 18, ст. 144

72. Закон о малых и средних предприятиях [Электронный ресурс]. — Режим доступа: http://ciela.sliven.net/lawsru/%D0%97%D0%90%D0%9A%D0%9E%D0%9D_%D0%9E_%D0%9C%D0%90%D0%9B%D0%AB%D0%A5_%D0%98_%D0%A1%D0%A0%D0%95%D0%94%D0%9D%D0%98%D0%A5_%D0%9F%D0%A0%D0%95%D0%94%D0%9F%D0%A0%D0%98%D0%AF%D0%A2%D0%98%D0%AF%D0%A5.htm

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73. Кількість найманих працівників на підприємствах за їх розмірами за видами економічної діяльності у 2013 році [Електронний ресурс]. – Режим доступу: http://www.ukrstat.gov.ua/operativ/operativ2013/fin/kp_ed/kp_ed_u/knp_ed_u_2013.htm

74. Кількість підприємств за їх розмірами за видами економічної діяльності у 2013 році [Електронний ресурс]. – Режим доступу: http://www.ukrstat.gov.ua/operativ/operativ2013/fin/kp_ed/kp_ed_u/kp_ed_u_2013.htm

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76. Концепція реформування податкової системи України [Електронний ресурс]. – Режим доступу: http://sfs.gov.ua/data/material/000/107/158489/prezentats_ya_Kontsepts_ya_reformuvannya_podatkovo_sistemi_3_4.pdf

77. Податковий кодекс України // Відомості Верховної Ради України, 2011 р., № 13, / № 13-14, № 15-16, № 17 /, стор. 556, стаття 112

78. Про внесення змін до Податкового кодексу України та деяких законодавчих актів України щодо податкової реформи // Відомості Верховної Ради України, 2015 р., / № 7-8; 27.02.2015, ст. 55, стор. 506, № /, стор. 410, стаття 55

79. Про внесення змін до Податкового кодексу України щодо удосконалення податкового контролю за трансфертним ціноутворенням // Відомості Верховної Ради України , 2015 р., № 10, стор. 555, стаття 56

80. Про затвердження Порядку координації одночасного проведення планових перевірок (ревізій) контролюючими органами та органами державного фінансового контролю // Урядовий кур’єр від 20.11.2013 № 214

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82. Про Регламент Верховної Ради України // Відомості Верховної Ради України, 2010 р., № 14, / № 14-15; № 16-17 /, стор. 412, стаття 133

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83. Про розвиток та державну підтримку малого і середнього підприємництва в Україні // Відомості Верховної Ради України офіційне видання від 18.01.2013, № 3, стор. 70, ст. 23

84. Проект наказу Міністерства фінансів України «Про затвердження Порядку формування плану-графіка проведення документальних планових перевірок платників податків» [Електронний ресурс]. – Режим доступу: http://sfs.gov.ua/diyalnist-/regulyatorna-politika-/regulyatorna-politika/2015-rik/63632.html

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88. Bulgaria: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-bg.pdf

89. Craig, Paul P. EU law : text, cases, and materials / Paul Craig and Gráinne de Búrca. 5th ed. Oxford : Oxford University Press, 2011. clvii, 1155 p.

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100. Latvia: Small and Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-lv.pdf

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102. Luxembourg: Small And Medium Enterprises and Transfer Pricing [Electronic resource]. — Mode of access: http://ec.europa.eu/taxation_customs/resources/documents/taxation/company_tax/transfer_pricing/forum/profiles/profile-lu.pdf

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141. Інформаційний лист Вищого адміністративного суду України від 18.11.2014 № 1601/11/10/14-14 [Електронний ресурс]. – Режим доступу: http://www.vasu.gov.ua/sudovapraktika/inf_list/il18_11_2014_1601_11_10_14-14/

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