Поглед към обхвата на отговорността по чл. 19, ал. 1 и ал. 2 от ДОПК и отговорността на по чл. 177 от ЗДДС
A look at the scope of the liability under Art. 19, para 1 and para 2 of TPSC and the liability under Art .177 of the VAT Act
Author(s): Nina ChilovaSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Court case, Administrative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Joint and Several liability; Third Liable Person; Financial Debtor
Summary/Abstract: The scope of the liability of the third indebted person as under the Art. 19, Para 1 and 2 of the Tax-Insurance Procedural Code covers not only the capital but also the interests rates for the debt of the main financial debtor. Trough the liability-margins as under the Art. 177 of the Value Added Tax Act reflect only the due and unpaid tax but not the interest for overdue payment.
Journal: Бизнес и право
- Issue Year: 2020
- Issue No: 1
- Page Range: 41-50
- Page Count: 10
- Language: Bulgarian