Коментар на данъчната юриспруденция Част Данъците и правосъдието са фундамента на държавата!
Commentary on tax jurisprudence Part I Taxes and justice are the foundation of the state!

Summary/Abstract: The legislator adopted a proposal developed in tax law doctrine to separate tax proceedings from the then-applicable Law on Administrative Procedure, and in 1993 enacted the Law on Tax Procedure. This law, along with the currently applicable Tax and Social Security Procedure Code, is an example of original Bulgarian lawmaking. There is now extensive case law of the Supreme Administrative Court in tax matters. Over 30 years of history of the Bulgarian tax process calls for an in-depth analysis of tax jurisprudence.

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