Събиране на доказателства извън срока за извършване на ревизия
Collecting Evidences After the Deadline for Tax Audits
Author(s): Nedyalka PetrovaSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: evidence; collection; audit act; audit report; beyond deadline for tax audit; null and void or void; assignment order for audit; evidence (material); procedural actions
Summary/Abstract: This research aims at examining the admissibility of collecting / joining evidence under the Tax Insurance Procedure Code (TSPC),beyond the deadline for tax audit. The article analyzes the court practice on the subject in cases of different hypotheses of gathering evidence beyond the deadline for tax audit, including the case of suspension of the audit proceedings.
Journal: Studia Iuris
- Issue Year: 2019
- Issue No: 1
- Page Range: 43-54
- Page Count: 12
- Language: Bulgarian