АКТЪТ ЗА ПРИХВАЩАНЕ И ВЪЗСТАНОВЯВАНЕ ПО РЕДА НА ДОПК
ACT FOR RECIPROCALITY AND REMEDIATION OF TEMPORARY ADMINISTRATION
Author(s): Krasimir MutafovSubject(s): Law, Constitution, Jurisprudence
Published by: Бургаски свободен университет
Summary/Abstract: The article is devoted to one of the most commonly issued acts of the National Revenue Agency - the act on retention and restoration, but it is not comprehensive. The legal nature of this type of act is examined and an attempt is made to justify the idea that in certain cases it is possible to establish obligations for taxes.
Journal: Юридически сборник
- Issue Year: XXI/2014
- Issue No: 1
- Page Range: 54-65
- Page Count: 11
- Language: Bulgarian