FEATURES OF LEVYING WITH VALUE ADDED TAX IN PROCESS OF PRICING IN TOURISM

Borislav Atanasov

Анотация


The article investigates the features of levying with value added tax (VAT) in the process of pricing in tourism in terms of providing of basic and additional tourist services.  Differences based on the relations between tour operators and tour agents providing tourist services in the determination of individual and package price as well as differences based on interpretation decisions of the court of European Union for applying of unified and differentiate tax rate are outlined.

 


Ключови думи


value added tax; tourism; pricing; hotel-keeper; tour operator

Цял текст:

FEATURES OF LEVYING WITH VALUE

Източници


Vladimirova, Y., 2010. Tsheni I tshenoobrazuvane. Sofia: Universitetsko Izdatelstvo Stopanstvo.

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Zakon za turizma, DV. Br. 30 ot 2013 I br. 75 ot 2016.

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