Божидар Чапаров, Цветомир Манолов
Abstract: The purpose of this article is to examine and present the specific legal and tax aspects of the created building right. Emphasis is placed on those moments that are specific and most often lead to problems in the activities of individual construction companies. An attempt has been made to systematize them, indicating the main regulations on the issues.
Key words: building right; normative regulation; right of taxation.
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