ПРАВОСУБЕКТНОСТ НА ПАСИВНИТЕ СУБЕКТИ В ДАНЪЧНОТО ПРАВООТНОШЕНИЕ
JURISDICTION OF THE PASSIVE SUBJECTS IN TAX RIGHTS
Author(s): Krasimir MutafovSubject(s): Law, Constitution, Jurisprudence, Criminal Law, Human Rights and Humanitarian Law
Published by: Бургаски свободен университет
Keywords: legal personality; Tax-Insurance Procedure Code; Private International Law Code; private entities; legal entities
Summary/Abstract: The report is dedicated to the issues connected to the legal personality of passive subjects in tax law and does not claim to be complete. Attention is turned to the private and legal entities and an emphasis is put on the features of this social and legal quality of the entities in this legal field. The practice of the Court of Justice of the European Union is also used for prejudicial inquiries on tax cases.
Journal: Юридически сборник
- Issue Year: XXV/2018
- Issue No: 1
- Page Range: 98-104
- Page Count: 7
- Language: Bulgarian