- The court case involved the inclusion of excise tax in the VAT base for a veterinary disinfectant product.
- The product contained a high percentage of ethyl alcohol, making it subject to excise tax.
- The company argued the product was not excisable as it was a registered veterinary medicine.
- The court ruled the product was excisable as it was not registered as a veterinary medicine.
- The case highlights the importance of literal interpretation of tax laws and the impact of excise tax on VAT obligations.
Source: russiantaxandcustoms.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
