maksu suurus sõltub kauba või teenuse liigist, mitte maksumaksja isikust
the general principle of VAT is that VAT is not a burden on the entrepreneur and the amount of the tax depends on the type of goods or services, not on the identity of the taxpayer
Käibemaksu üldiseks põhimõtteks on see, et käibemaksuga ei koormata ettevõtjat. Kogu maksukoormus peab langema tarbijale. Seega on käibemaks objektiivne, sest ettevõtjate omavaheline käive küll maksustatakse, kuid see ei tekita tegelikku maksukoormust.
Broadening the tax base, limiting the use of reduced rates and reducing fraud will generate new revenue streams or, alternatively, will enable a significant reduction in the current standard rate without affecting overall revenue. A more efficient VAT system therefore could reduce the VAT finally paid by the citizens if the Member States decided to objectivity of value added tax.
