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...

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Bibliographic Details
Main Author: A. D. Shelkunov
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2022-03-01
Series:Правоприменение
Subjects:
Online Access:https://enforcement.omsu.ru/jour/article/view/601
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