Правен режим на пренасянето на данъчна загуба като облекчение в подкрепа на бизнеса
Legal Regine of the Carrying Forward of Tax Loss as a Tax Break in Support of Business

Author(s): Penko Dimitrov
Subject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Икономически университет - Варна
Keywords: Tax breaks; corporation tax; carrying forward of tax loss; assignment of corporation tax; deduction of tax loss
Summary/Abstract: This paper considers the legal regime of the carrying forward of tax loss as one of the general tax breaks widely available in the context of the corporation tax levy of corporate entities. Particular attention is paid to the conditions which must be fulfilled by the taxable persons, in order for them to be able to benefit from this right of deduction of tax loss. The nature of the tax loss deduction, as a subjective material tax right to the reduction of the corporation tax due and the preconditions for its exercise are also considered herein.

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