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Особености На Облагането С Ддс На Доставките На Услуги За Използване На Спортни Съоръжения

Author

Listed:
  • Гл. ас. д-р Георги Ранчев

Abstract

Усложнената епидемиологична и икономическа обстановка налага спешни законодателни решения, касаещи данъчното третиране на определени доставки и дейности. Въвеждането на много допълнителни доставки, подлежащи на облагане с намалена ДДС ставка от 9% извън структуроопределящия сектор на туристическите услуги,...

Suggested Citation

  • Гл. Ас. Д-Р Георги Ранчев, 2020. "Особености На Облагането С Ддс На Доставките На Услуги За Използване На Спортни Съоръжения," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(4), pages 1-8.
    • Handle: RePEc:bpa:journl:v:2020:y:2020:i:4:p:1-8:id:7655
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    More about this item

    Keywords

    Данъчен контрол; използване на спортни съоръжения; облагане с ДДС;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • K25 - Law and Economics - - Regulation and Business Law - - - Real Estate Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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