(R)evolution of the Concept of ‘Fixed Establishment’ in Bulgarian Tax Law?

Authors:

Pages: 285-292
DOI: https://doi.org/10.54664/XZWJ5983

Abstract:

The aim of this article is to analyze to what extent the concept of ‘fixed establishment’ satisfies the practical trends in Bulgarian tax law. In this regard, attention is paid to both the theoretical aspects and the more intriguing and recent domestic case law. At the end, the author makes recommendations regarding the possible future of the concept.

Keywords:

fixed establishment; Value Added Tax Act (VATA); Regulation 282/2011; permanent establishment.

Download

NA