Относно някои тенденции в позитивната и негативната данъчна интеграция в областта на корпоративното облагане
Regarding some trends in the fields of positive and negative tax integration and corporate taxation
Author(s): Savina Mihaylova-GoleminovaSubject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Administrative Law
Published by: Съюз на юристите в България
Keywords: state aid; corporate income taxation
Summary/Abstract: The article examines the recent trends in the field of positive tax integration and some cases of the European Union Court of Justice in Luxembourg concerning state aid in corporate taxation.
Journal: Общество и право
- Issue Year: 2024
- Issue No: 2
- Page Range: 18-26
- Page Count: 9
- Language: Bulgarian
- Content File-PDF