Актуални въпроси на касационното произодство по данъчни дела – част II
Topical Issues In Cassation Proceedings In Tax Cases – part II

Summary/Abstract: The practice of the Supreme Administrative Court in tax cases is extensive. Some of its decisions are of fundamental, non-transitory importance and constitute the construction of tax justice. With some conditionality, it can be assumed that the interpretative decisions of the General Assembly of the college of the SAC in tax cases are a derivative source of tax law, as they are binding to the court in resolving tax disputes. Pursuant to Article 60 of the Constitution of the Republic of Bulgaria, the main source of tax obligations of citizens is the law. With Art. 141, Par. 3 CRB, the modern constitutional legislator has made a retreat from the principle of the previous Bulgarian constitutions - the law to be the sole source of tax obligations of citizens (in the narrow sense of this term).

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