Противоконституционна ли е разпоредбата на чл. 161, ал. 1, предложение трето от ДОПК, предвиждаща присъждане на адвокатско възнаграждение за представителството от юрисконсулт по дела срещу актове на данъчната администрация
Does the regulation of par. 161 (1), sentence 3 of the Tax procedural code contradict to the Constitution, prescribing Attorney-at-Law’s (Barrister’s) remuneration for the legal representation carried out by a jurist, employed by the tax administrati

Summary/Abstract: After the changes in the Civil procedural Code of 2017 there is a contradiction between the regulations for similar court representation by a jurist, who is an employee of the administration – in the first case his/her representation in front of the court on a tax case and in the second – on a civil case. The regulations are given in art. 161 DPC and ar. 78 (8) CPC. This article, however, will not be reviewing the general hypothesis of appointing an Attorney-at-law on a legal representation contract, which undoubtedly exists as an option for the tax administration. It is obvious, that in the case of success, they will be entitled to the expenses which have been made in the proceedings, including the remuneration paid for an Attorney-at-Law (Barrister).In this case, the hypothesis will be considered, when the tax administration is being represented on a court case by an employee of the same administration – a jurist and the existing conflict between the Civil procedural Code and the Tax procedural Code and the possible contradiction with the Constitution of the latter, namely the regulation of art. 161 (1), sentence 3 of the TPC, especially after the changes in the CPC of 2017 (State Gazette 8/2017.The article reviews in detail the hypothesis of possible contradiction with the Constitution of the regulation of art. 161 (1), sentence 3 of the Tax procedural Code, referring to the case when a jurist – employee of the tax administration is awarded by the court the right of expenses the same as for an attorney-at-law (barrister).

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