Задълженията на наследодателя за заплащане на данък върху недвижимите имоти и такса „битови отпадъци“ – данъчна несигурност на наследниците или защита на данъчната сигурност на общината
The obligations of the testator to pay real estate tax and household waste tax – tax uncertainty of the heirs or protection of the tax certainty of the municipality

Summary/Abstract: The article examines the legal system and the current problems related to the inheritance of obligations to pay real estate tax and garbage fee of a testator – user of a property that is not in the inheritance. The judicial practice and the practice of the National Revenue Agency (NRA) on the subject were examined. A correlation was made between the tax security of the heirs and the tax security of the municipality.

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