It was recognised then that although VAT was a consumption tax and by that definition should have been levied at the place of consumption, such an application of that principle would give rise to uncertainty and practical confusion.
Tobrīd atzina, ka, lai gan VAT bija patēriņa nodoklis un saskaņā ar definīciju ar šo nodokli būtu jāapliek patēriņa vietā, šādu principu izmantojot, rastos nenoteiktības un praktiskas neskaidrības.