Рискове за държавния бюджет при прилагане на нулева ставка при ВОД между български и румънски дружества
Community Supplies Of Goods Between Bulgarian And Romanian Companies

Summary/Abstract: The losses of uncollected fees of value added tax (VAT) in the European Union (EU) has been a problem for member countries since its formation until nowadays. This also applies for the recently associated countries, including Bulgaria and Romania. The purpose of this paper is to study and examine the influence of ostensibly declared Intra-Community Supplies of Goods between Bulgarian and Romanian companies in the revenue of the two countries. The risks are considered in different terms - types of fraud, methods of control, and types of businesses and lines. Possible ways of counteraction are proposed – practical actions, agreements and proposals for legislative changes within the community.

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