ПРОБЛЕМИ ПРИ ПРИЛОЖЕНИЕТО НА ЧЛ. 175, АЛ. 2, Т. 3 ОТ ДОПК, ВЪВ ВРЪЗКА С ЧЛ. 195 ОТ ЗКПО
PROBLEMS BY APPLICATION OF ART. 175, PAR. 2, POINT 3 OF TIPC, IN RELATION TO ART. 195 OF CITA
Author(s): Nadezhda Panova
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation
Published by: Икономически университет - Варна
Keywords: withholding tax; interest; Treaties for avoidance of double taxation; EU law.
Summary/Abstract: The present article deals with the subject of application of Art. 175, Par. 2, Point 3 of TIPC in relation to Art. 195 CITA about interests due on withholding tax for the period of expiry of the time limit for remittance of the said tax until supplying proof for existence of a ground for application of the regulations of a Treaty for avoidance of double taxation in relation to reduction or exemption of the latter tax. An analysis of the same regulations in the context of the European legislation has been made.
Book: ПРАВОТО И БИЗНЕСЪТ В СЪВРЕМЕННОТО ОБЩЕСТВО. Актуални правни предизвикателства в икономиката
- Page Range: 384-392
- Page Count: 9
- Publication Year: 2019
- Language: Bulgarian
- Content File-PDF
