Електронната търговия и облагането с данък върху добавената стойност
Electronic commerce and Value added tax

Summary/Abstract: The article discusses electronic commerce and the challenges its presents before EU and Bulgarian authorities in respect of Value Added Tax (VAT). E-commerce - a new economic phenomenon in a global world economy is analyzed together with the latest developments in the regulatory framework of European and Bulgarian VAT legislation, which is of direct relevance to e-commerce. The author makes some proposals de lege ferenda for amendments to the Value Added Tax Act in respect of electronically supplied services.

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