The principle of VAT neutrality: content and relationship with tax legislation
The subject. The principle of VAT neutrality is actual for Russia as VAT is one of the taxes levied in Russia. The principle of VAT neutrality has been upheld by the Russian Supreme Court. Therefore, the subject of the research is the definition of this principle as well as the problems of its relat...
| Published in: | Правоприменение |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2022-03-01
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| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/601 |