Reference for a Preliminary Ruling to the Court of Justice
of the European Union in Tax Law Cover Image

Преюдициални запитвания до Съда на Европейския съюз в данъчното право
Reference for a Preliminary Ruling to the Court of Justice of the European Union in Tax Law

Author(s): Ganeta Minkova
Subject(s): Economy, Law, Constitution, Jurisprudence, National Economy, Supranational / Global Economy, Business Economy / Management, International Law, Law on Economics, Public Finances, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: preliminary ruling; interest for the delay; penalty interest;double taxation treaties;

Summary/Abstract: The article Reference for a Preliminary Ruling to the Court of Justice of the European Union in Tax Law discusses issues related to a judgment of the Court of Justice of the European Union given in connection of a request of Supreme Administrative Court of the Republic of Bulgaria concerning the interpretation of the principle of freedom to provide services within the Union under Art. 56 of the Treaty of Functioning of the European Union and its manifestation in the national tax law of the Republic of Bulgaria. A critical analysis is put toward the ancillary nature of an interest, which is penal rather than compensatory.

  • Issue Year: 2018
  • Issue No: 4
  • Page Range: 47-59
  • Page Count: 12
  • Language: Bulgarian