A tax on the transfer of goods paid by the purchaser of those goods is a tax with characteristics different from VAT. It is therefore admissible. It does not conflict with the principle of neutrality…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign...

Sales tax such as introduced in Estonia may be introduced. It does not have 2 of the 4 characteristics of a VAT, namely: (1) no collection at every stage, and (2) no system of deduction that places the final burden on the consumer. In the case of such a tax, there is no obligation to…...

The landlord is required to pay a public levy, which is 1% of the annual rent. Such a contribution is permissible under VAT regulations…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...