PAYMENT OF TAX: Whether Court can apply the reverse charge and destination principles without recourse to the fact that there exists no Nigerian statute establishing those principles in an action for payment of VAT- VODACOM BUSINESS NIGERIA LIMITED v
HELD:
"The two principles of tax law at the centre of the disputation in this issue are the Reverse Charge and Destination Principles. In exoteric terms, the Reverse Charge is applicable in European Union Countries whereby the buyer of goods or services from supplier(s) in other EU countries assumes the responsibility of paying the applicable VAT rates instead of the Supplier. By this principle it is the buyer of goods or services that pays the VAT; put differently the VAT is paid by the person to whom the goods or services are supplied. By Section 10 (2) of the VAT Act, the person to whom the goods or services are supplied in Nigeria has the obligation to remit the tax.
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