ПРОИЗВОДСТВО ПО ИЗДАВАНЕ НА РЕВИЗИОНЕН АКТ
PROCEEDING FOR ISSUE OF DEED OF REVISION
Author(s): Krasimir MutafovSubject(s): Economy, Law, Constitution, Jurisprudence, Law on Economics, Accounting - Business Administration
Published by: Бургаски свободен университет
Keywords: tax; proceeding; revision; TIPC
Summary/Abstract: The report is dedicated to the proceeding for issue of deed of revision, regulated in Tax-Insurance Procedure Code as does not claim to be comprehensive. In the report made is a short historical and legal review of the procedure for issue of this types of deeds for establishing tax obligations with the previous normative regulations with review of authorities, issuing them and their competence. Made are several suggestions de lege ferenda for perfecting the effective normative regulations.
Journal: Юридически сборник
- Issue Year: XXVI/2019
- Issue No: 1
- Page Range: 366-374
- Page Count: 9
- Language: Bulgarian