Case C-61/11 PPU, ElDridi   Valeria Ilareva[1 ]and Diana Radoslavova[2]   The prioritization of the immigration issues among the common policies of the European Union has coincided with a relatively new tendency for a negative perception of immigration by the public in Europe. Justified or not, the public opinion exerts influence on national politics. The El...

Vesselina Petkova[1]   The commentary discusses the Bulgarian domestic provisions concerning the right to VAT deduction for supplies received prior to the VAT registration of a taxable person and their compliance with the basic principles of the VAT system and the Court of Justice case-law.   The analysis reviews the domestic statutory requirements for the...