За престъплението по чл. 255 от Наказателния кодекс
On the offence under Article 255 of the Criminal Code

Summary/Abstract: The article examines the offence under Article 255 of the Bulgarian Criminal Code – evasion of the establishment or payment of tax liabilities – as the core genuine tax crime in Bulgarian criminal tax law. It argues that the offence is simple: the two harmful results („avoidance of establishment“ and „avoidance of payment“) stand in an alternative, indeed mutually exclusive, relationship; composite or two-act constructions are therefore unwarranted. The seven items in paragraph 1 are presented as modes of commission rather than autonomous acts, with any accumulation relevant only to sentencing individualization. Particular emphasis is placed on item 6 (making/using documents with false content), which, in narrowly defined scenarios, may serve to avoid payment (e. g., deferral or suspension without interest), whereas item 7 (deduction of undue tax credit) pertains to the establishment stage and constitutes a specific manifestation of item 2. The paper further clarifies the protected legal interest, addresses the terminological inconsistency between „taxes“ and „tax liabilities“ and discusses thresholds for „large“ and „particularly large“ amounts, the aggravated form under paragraph 2 and 3, and the incentive clause in paragraph 4. The mental element is intent; the circle of potential perpetrators is broad and functionally determined by their role in tax processes.

• Details
• Contents