Responsibility for foreign tax debt – general characteristics
Отговорност за чужд данъчен дълг – обща характеристика

Summary/Abstract: The article is devoted to the responsibility for foreign tax debt, regulated in the Tax and Social Security Procedure Code (TIPC), which does not claim to be exhaustive. Considered for its distinctive features as a specific type of legal liability, found application only in the tax law and it is reversed attention to some terminological clarifications. A short comparative analysis has also been made, with the aim of accounting responsibility according to the law on state financial inspection.

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