Специален режим на облагане при реализирането на инвестиционни проекти по реда на ЗДДС

Abstract

This article is dedicated to the mechanism of taxation of investment projects as provided for by the VAT Act, without being exhaustive. A reasoning of the author’s thesis has been provided concerning the two existing tax rules as provide for by chapter ХХ of the VAT Act, and their specific features and differences have been analyzed.