(Р)ЕВОЛЮЦИЯ НА ПОНЯТИЕТО „ПОСТОЯНЕН ОБЕКТ“ В БЪЛГАРСКОТО ДАНЪЧНО ПРАВО?

(R)evolution of the Concept of ‘Fixed Establishment’ in Bulgarian Tax Law?

Stoycho Dulevski
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Stoycho Dulevski: „St. Cyril and St. Methodius” University of Veliko Tarnovo, LEFMI - Laboratoire d’Économie, Finance, Management et Innovation - UR UPJV 4286 - UPJV - Université de Picardie Jules Verne

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Abstract: The aim of this article is to analyze to what extent the concept of ‘fixed establishment' satisfies the practical trends in Bulgarian tax law. In this regard, attention is paid to both the theoretical aspects and the more intriguing and recent domestic case law. At the end, the author makes recommendations regarding the possible future of the concept

Keywords: fixed establishment; Value Added Tax Act (VATA); Regulation 282/2011; permanent establishment (search for similar items in EconPapers)
Date: 2022-12-21
Note: View the original document on HAL open archive server: https://u-picardie.hal.science/hal-04080132v1
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Published in De Jure, 2022, 13, pp.285 - 292. ⟨10.54664/xzwj5983⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04080132

DOI: 10.54664/xzwj5983

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