Актуални въпроси на касационното производство по данъчни дела - част I
Topical Issues In Cassation Proceedings In Tax Cases - Part I

Summary/Abstract: The judiciary is the guarantor not only of the rights of citizens (Article 56 Constitution of RB), but also of the dynamism in the development of the economy. Investments need efficient guarantees. The most frequent ground of cassation in the practice of the Supreme Administrative court in tax cases is incorrectness of the decision due to violation of substantive law (Article 209(3) of the Code of Administrative Procedure). The audit Instrument must be in accordance with the substantive law and its content. Otherwise, we say that it is affected by the defect of "substantive illegality".

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