Относно понятието за данъчно задължено лице в ДДС системата съгласно европейското и националното право
On the Concept of the Taxable Person in the VAT System in Accordance with the European and National Law

Author(s): Stoycho Dulevski
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: VAT Directive; Taxable Person; CJEU; Value-Added Tax Act
Summary/Abstract: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (VAT Directive) outlines the key concepts that Member States should transpose accordingly into their national legislation. This is a guarantee of harmonization in the field of indirect taxes at European level. As one of the most significant in this matter is the concept of taxable person pursuant to Art. 9 VAT Directive. The purpose of the current study is to draw a parallel between the provision in question and the relevant text of the Bulgarian tax law. In this connection, other relevant provisions of the VAT Directive will be analyzed, as well as part of the relevant case law of the Court of Justice of the European Union (CJEU). Attention will be paid also to some Member States’ national legislations on the concept of the taxable person.

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