Революция на понятието „постоянен обект“ в българското данъчно право?
(R)evolution of the Concept of ‘Fixed Establishment’ in Bulgarian Tax Law?
Author(s): Stoycho DulevskiSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: establishment; Value Added Tax Act (VATA); Regulation 282/2011; permanent establishment
Summary/Abstract: The aim of this article is to analyze to what extent the concept of ‘fixed establishment’ satisfies the practical trends in Bulgarian tax law. In this regard, attention is paid to both the theoretical aspects and the more intriguing and recent domestic case law. At the end, the author makes recommendations regarding the possible future of the concept.
Journal: De Jure
- Issue Year: 22/2022
- Issue No: 2
- Page Range: 285-292
- Page Count: 8
- Language: Bulgarian
