Кратък анализ на позицията на Експертната група по ДДС относно постоянния обект
Brief analysis of the position of the VAT Expert Group regarding the Fixed Establishment
Author(s): Stoycho DulevskiSubject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics, Commercial Law, Administrative Law
Published by: Съюз на юристите в България
Keywords: fixed establishment; VAT; VAT Expert Group; EU law
Summary/Abstract: On June 2022, the VAT Expert Group issued a position on the legal nature of the fixed establishment (FE). It covers certain key aspects about the concept in question. According to the author, a significant part of them are decisive for the FE’s future. Based on the functions of the VAT Expert Group, it is debatable whether they will find implementation. This constitutes a proper argument to find a final solution from a theoretical and practical point of view. The current paper analyzes both the highlights of this position and the author‘s views on the possible FE’s trends.
Journal: Общество и право
- Issue Year: 2023
- Issue No: 1
- Page Range: 76-82
- Page Count: 7
- Language: Bulgarian
- Content File-PDF