Stoycho Dulevski
Financial Law Review, Issue 24 (4)/ 2021, 2021, pp. 69-81
https://doi.org/10.4467/22996834FLR.21.033.15400The provision of Art. 11 of the Council Directive 2006/112 of 28 November 2006 on the common system of value added tax (VAT Directive) introduces the VAT group’s concept. It should be noted that it grants a right and not an obligation on a Member State (MS) to transpose this text into its domestic law on appropriate way. So far, Bulgaria has not such provision in its national legislation.
The current study is dived into three main parts. The first examines some relevant case law of the Court of Justice of the European Union (CJEU) in this matter that will be followed by author’s comment. The second emphasizes certain VAT group’s specifics through the prism of the domestic legislation of some MSs. The third refers to its possible future transposition into the Bulgarian tax law. Taking into account both the European and the national practice on this issue, the author will try to design an exemplary VAT group’s provision from Bulgarian perspective.