Krastanov, Svetlin
The extended scope of the reduced VAT rate in Bulgaria recurso electrónico / Svetlin Krastanov .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
Bulgaria used to apply a VAT reduced 9% rate only for accommodation services in hotels and similar establishments. However, as a COVID-19 emergency measure, recently the country extended the scope of application of the reduced VAT rate. It is now applied temporarily also to other goods and services. In this article, the author discusses recent developments on this topic in Bulgaria with the relevant ECJ case law as a background.
IMPUESTO SOBRE EL VALOR AÑADIDO
REDUCCIONES TRIBUTARIAS
PANDEMIAS
CORONAVIRUS
BULGARIA
International VAT Monitor 0925-0832v. 31, n. 6, 2020
The extended scope of the reduced VAT rate in Bulgaria recurso electrónico / Svetlin Krastanov .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
Bulgaria used to apply a VAT reduced 9% rate only for accommodation services in hotels and similar establishments. However, as a COVID-19 emergency measure, recently the country extended the scope of application of the reduced VAT rate. It is now applied temporarily also to other goods and services. In this article, the author discusses recent developments on this topic in Bulgaria with the relevant ECJ case law as a background.
IMPUESTO SOBRE EL VALOR AÑADIDO
REDUCCIONES TRIBUTARIAS
PANDEMIAS
CORONAVIRUS
BULGARIA
International VAT Monitor 0925-0832v. 31, n. 6, 2020