A LOOK AT THE PRACTICE OF THE BULGARIAN COURTS IN CASES RELATED TO THE NON-CONTRACTUAL LIABILITY OF THE STATE FOR VAT TAXATION

Author

Petar Yanev

Annotation

The present development draws attention to part of the scarce judicial practice in cases related to non-contractual liability of the state in the imposition of value added tax. In this specific case, two legal acts are considered – a legal decision of the first instance court and the cassation ruling that overturned it. An opinion is presented on the more rational and objective order in which should the cases related to Art. 4, § 3 of the Treaty of EU be resolved.

Keywords

non-contractual liability, VAT, practice of the Bulgarian court of justice