A deduction cannot be denied merely because a certain contract was concluded by a company and during its execution the…
If a municipality constructed a facility that can be used in the future for both taxable and nontaxable activities, and…
The following services are not exempt as "relating to transfers or payments" under 135.1.d. They are services of an administrative…
The concept of second-hand goods that contain precious metals sold primarily for the purpose of obtaining those metals should not…
Payment for credits is a payment for the right to participate in an auction (purchase of a service) and not…
Renting out real estate to a subsidiary constitutes "participation in the management" of the subsidiary and results in a full…
As Bulgaria was not a member of the European Union in 2004 when VAT became due on the transaction under…
If the supply of goods "objectively" did not take place, then "objectively" there are no grounds to deduct input tax…
Transfer of the ownership title to real estate from a city to the State Treasury in exchange for compensation when…
The transfer of a real estate by a joint-stock company to its shareholder in exchange for shares in the stock…