Бележки относно чл. 176, т. 3 от ЗДДС като хипотеза за ДДС дерегистрация
Notes on Art. 176, item 3 of the VAT Act as a hypothesis for VAT deregistration

Summary/Abstract: Article 176, item 3 of the Value Added Tax Act (VATA) is included in Chapter Twenty-Five “Power of Revenue Authorities and Prevention of Tax Fraud”, and is one of the prerequisites for VAT deregistration. This provision is distinguished by some theoretical and practical challenges, and the relevance of its proper implementation is evident from the judgement of the Court of Justice of the European Union (CJEU) issued on 3th April 2025 on a Bulgarian preliminary ruling The purpose of this article is to compare the practice of the National Revenue Agency (NRA), the Supreme Administrative Court (SAC) and the CJEU with regard to the hypothesis in question.

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