Данъчно облагане на доходи на чуждестранни физически лица от продажба на недвижими имоти на територията на Република България – проблеми, рискове и влияние върху данъчната сигурност на държавата
Taxation of foreign natural persons' income from real estate sales in the territory of the Republic of Bulgaria – problems, risks and impact on the tax security of the state

Author(s): Nedyalka Ivanova Petrova
Subject(s): Constitutional Law, Security and defense, Fiscal Politics / Budgeting, Commercial Law
Published by: Висше училище по сигурност и икономика (ВУСИ)
Keywords: taxation; foreign persons; income; real estate; tax security
Summary/Abstract: The report analyses the taxation of foreign persons' income from real estate sales on the territory of the Republic of Bulgaria and the problems that arise in practice. It focuses on the risks and the impact on the tax security of the country in relation to the topic. Attention is paid to the court practice and the practice of the National Revenue Agency (NRA).

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