(Р)ЕВОЛЮЦИЯ НА ПОНЯТИЕТО „ПОСТОЯНЕН ОБЕКТ“ В БЪЛГАРСКОТО ДАНЪЧНО ПРАВО?

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

Stoycho Dulevski (1, 2)

1 „St. Cyril and St. Methodius” University of Veliko Tarnovo
2 LEFMI - Laboratoire d’Économie, Finance, Management et Innovation - UR UPJV 4286

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

Mots clés: fixed establishment; Value Added Tax Act (VATA); Regulation 282/2011; permanent establishment

Domaines: Economies et finances

Stoycho Dulevski. (Р)ЕВОЛЮЦИЯ НА ПОНЯТИЕТО „ПОСТОЯНЕН ОБЕКТ“ В БЪЛГАРСКОТО ДАНЪЧНО ПРАВО?. De Jure, 2022, 13, pp.285 - 292. ⟨10.54664/xzwj5983⟩. ⟨hal-04080132⟩