Нормативна уредба и практика на касационното производство по данъчни дела
Tax legislation and cassation of tax court cases

Summary/Abstract: The optimal normative solutions and the maximum useful public effect of the application of the administrative and tax legislation in the administrative and tax process cannot be achieved without laying the theoretical basis of the cassation proceedings in tax cases. Case law in tax cases is an inexhaustible source of legal thought, a source of ideas and a benchmark for the future of legal doctrine. Scientific commentary helps to understand judicial decisions. Quality (tax) justice presumes both quality (tax) laws and requires that the reasoning of judicial decisions be not only factual but also scientifically sound.

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