Данъчна юриспруденция
Tax jurisprudence

Summary/Abstract: In this article, the author examines significant issues of tax justice, such as whether tax assessment can be combined with the imposition of an administrative penalty, whether joint liability is applicable in tax law, etc. Не also examines a new issue for Bulgarian tax legislation and judicial practice - the taxation of "intra-Community supplies" and "intra-Community acquisitions" with VAT, as well as the avoidance of double taxation. Тhe author highlights the problem that the Tax and Social Security Procedure Code does not contain a mechanism for protection against frequent tax examinations and audits of the same taxpayer.

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