Legal character of the acts for the establishment of tax liability Cover Image
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Правна същност на актовете за установяване на данъчни задължения
Legal character of the acts for the establishment of tax liability

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence
Published by: Институт за държавата и правото - Българска академия на науките

Summary/Abstract: The article is about the legal character of the acts for establishment obligations for taxes. It was described the legal characteristics of this kind of act that set them apart from the individual administrative acts issued under the Administrative Code. In the article was substantiated the conclusion that the difference between these two acts must be sought in the specific subject content of the tax seen as a relationship, as well as the subject of legal regulation, i. e in the circle of social relations regulated by administrative and tax law.

  • Issue Year: LIV/2013
  • Issue No: 3
  • Page Range: 32-44
  • Page Count: 13
  • Language: Bulgarian