Правно положение на доставките на медицински услуги по смисъла на Закона за добавената стойност
Legal status of supplies of medical services within the meaning of the law on value added tax
Author(s): Ivelina AleksandrovaSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: medical services; exempt supplies; taxable supplies; VAT
Summary/Abstract: In terms of the lack of legal definition of the term “medical services” and that traditionally this is considered exempt under the Law on Value Added Tax (VAT), there are uncertainties as to when a medical services will be covered taxable supplies.
Journal: De Jure
- Issue Year: 13/2016
- Issue No: 2
- Page Range: 198-201
- Page Count: 4
- Language: Bulgarian