УСЛОВИЯ ЗА УПРАЖНЯВАНЕ НА ПРАВОТО НА ПРИСПАДАНЕ НА ДАНЪЧЕН КРЕДИТ ПО ЗДДС ПО ДОСТАВКИ НА СТРОИТЕЛНО МОНТАЖНИ РАБОТИ. ПРОБЛЕМИ ОТ ПРАКТИКАТА
Terms And Conditions For The Right Of The Tax Credit Deduction Exercicing Under The Vat Law Refering Construction And Mounting Works Delivery. Problems From The Practice

Author(s): Mariyana Shirvaniyan
Subject(s): Politics / Political Sciences, Public Law
Published by: Икономически университет - Варна
Keywords: value added tax; construction and mounting works
Summary/Abstract: After the judgments of the EU Court of Justice on the cases as listed hereafter have been rulled: C- 80/11 and C-142/11 ( joined), C- 354/ 03, C- 484/ 03, C- 285/09, C- 504/10 and others, the Economic Subjects, the Revenue Authorities and the Courts in the Republic of Bulgaria faced the question of prooving the prerequisites for exercicing the right of a tax credit on construction and mounting works delivery. I shall try to give an answer of that question in this report having limitted the scope of the answer to the delivery of only those services which represent construction and mounting works within the scope of the Spatial Development Act provisions.

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