Данъчният кредит по ЗДДС в практиката на съда на ЕС по преюдициални запитвания по данъчни дела
The VAT Tax Credit in the Practice of the Court of the EU on Preliminary Rulings in Tax Cases

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: tax credit; VAT Act; ECJ
Summary/Abstract: This article is devoted to theoretically and practically issue related to the VAT tax credit and the right to deduct it, without claiming to be comprehensive. It is focused on the delivery as one of the conditions for its occurrence, and in this aspect the practice of the Supreme Administrative Court is subjected to a critical analysis in the context of the decisions of ECJ on preliminary rulings in tax cases.

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