| 000 | 01259nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143241 _d143241 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201124132150.0 | ||
| 007 | ta | ||
| 008 | 201124t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_966600 _aKrastanov, Svetlin |
|
| 245 | 4 |
_aThe extended scope of the reduced VAT rate in Bulgaria _hrecurso electrónico _c Svetlin Krastanov |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 504 | _aResumen. | ||
| 520 | _aBulgaria 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. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948221 _aREDUCCIONES TRIBUTARIAS |
|
| 650 | 4 |
_aPANDEMIAS _967998 |
|
| 650 | 4 |
_aCORONAVIRUS _967999 |
|
| 650 | 4 |
_933452 _aBULGARIA |
|
| 773 | 0 |
_9163870 _oIVM/2020/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 31, n. 6, 2020 |
|
| 942 | _cRE | ||