The daily award for the most philosophical code goes to the author of this elegant way to check that two boolean variables are not equal to each other:

If DataStructure.Property("AmountVATIn")
    And ((DataStructure.AmountVATIn And NOT SearchPriceIncludesVAT)
    OR (NOT DataStructure.AmountVATIn And SearchPriceIncludesVAT)) Then    
    Price = RecalculateAmountOnVATFlagsChange(Price, DataStructure.AmountVATIn, TabSectionLine.VATRate);
EndIf;

I'm thinking of adding something like “And Not (DataStructure.AmountVATIn = SearchPriceIncludesVAT)” here to spice it up with a subtle note of insanity.