Значение на определянето на едно лице като местно или чуждестранно при облагане на доходи от сделки с недвижими имоти и данъчната сигурност на държавата
Importance of determining a person as local or foreign in taxation of income from real estate transactions and the tax security of the state

Summary/Abstract: The report analyzes the importance of correctly determining the tax status of individuals in real estate transactions and the impact on the tax security of the state. It examines the problems, the current regulatory framework, the case law and the practice of the National Revenue Agency on the topic.

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