Някои проблеми във връзка с правото на приспадане на данъчен кредит по реда на ЗДДС

Abstract

This Report has been dedicated to two issues arising out of and in relation to the right on deduction of tax credit as provided for by VAT Act. One of these issues has been related to an existing actual delivery completed as a condition precedent for a tax credit event, while the other issue is related to unlawful use of tax credits and subsequent tax evasion through the sale of the business.