Specifics of the Taxation of Transfer of Shares in Companies Owning Immovable Properties Based on the VAT Act

Authors

  • Assoc. Prof. Dr Georgi Ranchev Department of Financial Control, Faculty of Finance and Accounting, UNWE Author

Keywords:

Tax control, VAT Act, Immovable properties
H25, H26

Abstract

The intensity of the tax control regarding the compliance with the VAT legislation has a direct impact on the amount of revenues from VAT in the state budget. In recent years the practice of the National Revenue Agency related to VAT treatment of the transfer of shares in companies owning immovable properties is rather ambiguous. Based on recent Supreme Administrative Court and ECJ decisions upcoming changes in the legislation could be expected.

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Published

2020-08-02

Issue

No. 2 (2020)

Section

Articles

License

Copyright (c) 2020 Georgi Ranchev (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright to their works.

All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

How to Cite

Ranchev, G. (2020). Specifics of the Taxation of Transfer of Shares in Companies Owning Immovable Properties Based on the VAT Act. Research Papers, 2, 257-265. https://yb.e-dnrs.org/index.php/rp/article/view/5389