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084873CVUnited States Court of Appeal for the Second Circuit Eliot Ivan BernsteinPlaintiff AppellantvAppellate Division First Department Departmental Disciplinary Committee et al. Defendants Appellation
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V stands for Value Added Tax, which is a consumption tax levied on the value added to goods and services.
Businesses that meet the VAT threshold set by the government are required to file VAT.
VAT is usually filled out on a VAT return form provided by the tax authorities, which includes details on sales, purchases, and VAT paid.
The purpose of VAT is to generate government revenue and shift the tax burden from income to consumption.
Information such as sales revenue, input tax credits, VAT collected, and VAT paid must be reported on VAT forms.
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