000			01295nab a2200217 c 4500
999			_c148891 _d148891
003			ES-MaIEF
005			20240213122733.0
007			ta
008			240126s2023 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_971391 _aDlagnekov, M.
245	1	0	_aBulgaria finally introduced a VAT bad-debt relief mechanism _helectrónico _bwas it worth the wait? _c M. Dlagnekov
520			_aSuppliers 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.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_942642 _aDESGRAVACIONES FISCALES
650		4	_933452 _aBULGARIA
650		4	_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO
650		4	_aUNION EUROPEA _948644
773	0		_9171119 _oIVM/2023/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 34, n. 2, 2023, p. 55-59
942			_cRE