Коментар на данъчната юриспруденция
Commentary on tax jurisprudence

Summary/Abstract: Article 122 in conjunction with Article 124 (2) of the Tax and Social Security Procedure Code are among the most complex and most frequently applied tax provisions. Administrative and judicial practice in their application is known as „taxation by analogy.“ The notion that the constitutional legislator intended taxation of presumed income (Article 60 of the Constitution of the Republic of Bulgaria) is untenable.

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