English to Bulgarian Law/Patents Accounting Финансово право

The solutions and criteria adopted by the judge in the ordinary court (14) are similar to those applied by the administrative judge:
- when the victim is subject (15) to VAT and can recover by deduction the tax paid on restoration measures, in application of the provisions of the General Tax Code, the person responsible for the damage is only required to pay compensation net of tax (16);
- when the victim is not subject to VAT, the compensation payable by the person responsible for the damage includes the VAT on reparation measures (17).
4.8