ДАНЪЦИТЕ КАТО КОНСТИТУЦИОННО ЗАДЪЛЖЕНИЕ

Abstract

Taxes are a basic constitutional obligation. Indirect taxes, especially the Value Added Tax, are the most important source of revenues for the budget in Bulgaria. Beside the laws of the Member States, the European Union has adopted a common system of the Value Added Tax, which insures the functioning of the internal market and also applies to the retail trade. The harmonization of the VAT system has the objective to achieve neutrality and simplicity of the taxation. However, some provisions of the national legislations of the Member States could undermine the main goals of the VAT-Directive. The aim of this report is to outline some problems that arose in connection with one of the latest amendments in Bulgarian VAT Law.