Специални разпоредби по отношение на новите превозни средства по реда на ЗДДС
Special provisions in respect of new motor vehicles under the terms of the VATA /Value Added Tax Act/

Summary/Abstract: TAX LAW // This article is devoted, without any claims to comprehensiveness, to one of the special regimes of taxation under the terms of VATA. which concerns intra-community acquisition /ICA/ and intra-community delivery /ICD/ of new motor vehicles. Before adopting the current VATA, the Bulgarian tax legislation did not provide any special legal framework for this matter and this explains the urgency of the problem. The study of the stated special regime of taxation shows that there are two main criteria for its establishment. The first one, this is the tax subject, which applies it, and the second one is the subject, subject to taxation upon ICA, or the kind of goods upon an accidental ICD of a new motor vehicle. The article analyses the mechanism of taxation and puts forward some suggestions de lege ferenda for amendments in the present VATA with a view to the further perfecting of the regulations.

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