Специалните разпоредби на закона за мерките и действията по време на извънредното положение, обявено с решение на Народното събрание от 13.03.2020 г. в областта на данъчното облагане в Република България
Special Provisions of the Act on Measures and Actions at the State of the Emergency Announced by a Decision of the National Assembly as of 13.03. 2020 in the Field of Taxation in the Republic of Bulgaria

Summary/Abstract: An Act on the Measures And Activities At The State Emergency was adopted by the Parliament inrelation to the growing pandemic COVID-19 in March 2020 and announced by a decision of the National Assemblyon 13.03.2020. The act stipulates the measures and actions to be taken by the executive power, employers andappointing authorities, as well as the enactment of provisions of different legal acts and individual administrativeacts during the state of emergency. The construction of the law consists of general provisions and transitional andfinal provisions. In the part of the transitional provisions of the act are included specific rules which expresslyrearrange the enactment and application of certain provisions of the current tax legislation. The article discussesthe the content of these norms and some debatable issues which they raise. Based on the purpose of the law, asderived by the motives of its bill and its content, it may be concluded that these specific rules implement taxdeductions only on particular taxes and for a limited circle of taxpayers. Different possible interpretations arediscussed when comparing the general norms of the law and the special provisions for tax matters.

• Details
• Contents