English to Bulgarian Law/Patents Accounting Финансово право

In litigation relating to offences against the public domain, the Conseil d’État (highest administrative jurisdiction in France) has already had occasion to hold ineffective the method now suggested by the IOPC Funds. The fact that the State, which is responsible for collecting taxes and duties, is the beneficiary of the VAT revenue, “does not have the effect of making it subject, with respect to this tax, to a particular tax regime which allows it to deduct VAT on the costs of restoration measures to the public domain” (8). The VAT must therefore be included in the compensation granted to the State.