Bulgaria finally introduced a VAT bad-debt relief mechanism electrónico was it worth the wait? M. Dlagnekov
By: Dlagnekov, M
.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | DESGRAVACIONES FISCALES | BULGARIA | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | UNION EUROPEA
In:
International VAT Monitor v. 34, n. 2, 2023, p. 55-59Summary: Suppliers operating on the Bulgarian market may now claim VAT bad-debt relief based on procedures laid down in the domestic legislation. This is good news. A deep dive into the rules shows, however, quite a lot of “ifs” and “buts” – with some being, in the author’s view, outright incompatible with EU law. Businesses should give careful consideration to the rules’ intricacies and, where necessary, to available legal remedies, so as to be well placed to make proper use of this output VAT adjustment mechanism.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/2-5 (Browse shelf) | Available | IVM/2023/2-5 |
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Suppliers operating on the Bulgarian market may now claim VAT bad-debt relief based on procedures laid down in the domestic legislation. This is good news. A deep dive into the rules shows, however, quite a lot of “ifs” and “buts” – with some being, in the author’s view, outright incompatible with EU law. Businesses should give careful consideration to the rules’ intricacies and, where necessary, to available legal remedies, so as to be well placed to make proper use of this output VAT adjustment mechanism.
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