消费税应改名消费调节税□丛斌摩尔案系一宗涉及增值税法律定义的案例，是针对德国农民摩尔的一笔政府补助是否应该征收增值税而引起的争议案，最终以欧洲法庭依据增值税的法律定义判决其不应征收增值税而告终。其定义依据是欧共体在１９６７年《关于增值税指令第１号》第... Consumption tax should be renamed the consumer adjustment tax □ Cong Bin Moore case is a case involving the definition of value added tax law, is a dispute over whether a government grant to German farmers Moore should be levied value-added tax, and ultimately to the European Court of Justice based on value added tax The legal definition of the VAT judgment concluded that it should not end. The definition is based on the European Commission in 1967 “on the VAT Directive No. 1” ...