КОНСТИТУЦИОННОСТ НА ДАНЪЧНИТЕ ЗАКОНИ И ДАНЪЧНО ПРАВОСЪДИЕ (30 ГОДИНИ ДАНЪЧЕН ПРОЦЕС)
CONSTITUTIONALITY OF TAX LAWS AND TAX JUSTICE (30 YEARS OF TAX PROCESS)
Author(s): Ivan StoyanovSubject(s): Law, Constitution, Jurisprudence, Constitutional Law, Law on Economics, Court case
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: constitution; justice; tax law; taxes; judicial review
Summary/Abstract: The statutory tax process in the Republic of Bulgaria has reached its 30th anniversary. There is already a rich case law of the European Court of Justice and the Supreme Administrative Court in tax cases. There is no comprehensive monographic study of tax justice – there are only separate articles on this subject. The same applies to constitutional justice in the tax sphere.
Journal: Правна мисъл
- Issue Year: LXIV/2023
- Issue No: 1
- Page Range: 3-21
- Page Count: 19
- Language: Bulgarian
- Content File-PDF