КОНСТИТУЦИОННОСТ НА ДАНЪЧНИТЕ ЗАКОНИ И ДАНЪЧНО ПРАВОСЪДИЕ /30 ГОД. ДАНЪЧЕН ПРОЦЕС/ – ЧАСТ II
CONSTITUTIONALITY OF TAX LAWS AND TAX JUSTICE /30 YEARS OF TAX PROCESS/ – PART II
Author(s): Ivan StoyanovSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Court case
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: tax credit; tax justice
Summary/Abstract: The article critically reviews the case law on the right to deduct tax credit under the VAT Act. The author proposes to introduce criteria for “non-reality of supply” in the tax law.
Journal: Правна мисъл
- Issue Year: LXIII/2023
- Issue No: 3
- Page Range: 3-12
- Page Count: 10
- Language: Bulgarian
- Content File-PDF
