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

Сашо Пенов Великотърновски университет „Св. св. Кирил и Методий“, България

Страници: 36-46


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

Ключови думи:

pandemic COVID-19, state of emergency, special law, taxation


72 изтегляния от 26.5.2020 г.