Сравнителноправен анализ на данъка при източника през призмата на практиката на Съда на Европейския съюз
Comparative Legal Analysis of the Withholding Tax through the Prism of the Practice of the Court of Justice of the European Union

Author(s): Nina Chilova, Tanya Atanasova, Aleksandra Valcheva, Stoycho Dulevski, Tyurker Mollahasan, Stanislav Dzhinsov
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation, Comparative Law, Administrative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: withholding tax; Court of Justice of the European Union; Corporate Income Tax Act; taxation of interest and royalties; taxation of parent companies and subsidiaries
Summary/Abstract: The present monography examines the withholding tax in the Bulgarian tax law, drawing a comparison with the European perspective. The study outlines the main elements of this kind of tax according to the national perceptions, including the historical prerequisites for its introduction. The relevant directives on this matter, as well as the significant cases of the CJEU, have been examined chronologically. The study ends with a theoretical and practical analysis of fundamental points on this issue, with a number of recommendations in relation to the improvement of the concept of the withholding tax in the domestic law.

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