61The referring court states that Bulgarian law does not provide for a reduction of the taxable amount in the case of non-payment, Article 115 of the ZDDS providing for such a correction only in the event of cancellation or termination. Accordingly, the Republic of Bulgaria must be regarded as having exercised its power to derogate from the obligation to reduce the taxable amount in the event of non-payment, with the result that the lessor cannot rely on such a right.
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