Scientifically applied conference «tax legislation in Bulgaria through the sight of experts»

  • Grigorii Vazov VUZF University
  • Lyubka Tzenova VUZF University
Keywords: „missing trader fraud“, „carousel fraud“, tax planning, judicial expertise, vouchers, tax credit.

Abstract

The conference program included 14 reports and presentations by 12 participants – experts from different fields. The aim was to find a cross-point in all aspects of the multi-layered topic on taxes and benefit for all interested parties. The position of the business was considered from one side and from the other one it was presented the position of professionals from the Institute of Certified Public Accountants and the State Administration with the National Revenue Agency. The business was represented by entrepreneurs and corporate members. Lecturers from scientific institutes and representatives of the Court like judges, attorneys-at-law and experts took part in the conference too.

References

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ L 347, 11.12.2006, p. 1–118.

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax, OJ L 77, 23.3.2011, p. 1–22.

Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, OJ L 193,19.7.2016, p. 1–14.

Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods, OJ L 348, 29.12.2017, p. 7–22.


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Published
2018-12-30
How to Cite
Vazov, G., & Tzenova, L. (2018). Scientifically applied conference «tax legislation in Bulgaria through the sight of experts». VUZF Review, (4), 3-9. Retrieved from https://papersvuzf.net/index.php/VUZF/article/view/69
Section
Articles

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