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(Р)Еволюция На Понятието „Постоянен Обект“ В Българското Данъчно Право?
[(R)evolution of the Concept of ‘Fixed Establishment’ in Bulgarian Tax Law?]

Author

Listed:
  • Stoycho Dulevski

    („St. Cyril and St. Methodius” University of Veliko Tarnovo, LEFMI - Laboratoire d’Économie, Finance, Management et Innovation - UR UPJV 4286 - UPJV - Université de Picardie Jules Verne)

Abstract

The aim of this article is to analyze to what extent the concept of ‘fixed establishment' satisfies the practical trends in Bulgarian tax law. In this regard, attention is paid to both the theoretical aspects and the more intriguing and recent domestic case law. At the end, the author makes recommendations regarding the possible future of the concept

Suggested Citation

  • Stoycho Dulevski, 2022. "(Р)Еволюция На Понятието „Постоянен Обект“ В Българското Данъчно Право? [(R)evolution of the Concept of ‘Fixed Establishment’ in Bulgarian Tax Law?]," Post-Print hal-04080132, HAL.
    • Handle: RePEc:hal:journl:hal-04080132
    DOI: 10.54664/xzwj5983
    Note: View the original document on HAL open archive server: https://u-picardie.hal.science/hal-04080132
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