Обжалване на данъчните облагателни актове по съдебен ред
Tax acts appeal in court

Summary/Abstract: Apart from the administrative appeal of tax acts, they can be appealed in court as well. In contrast with the administrative appeal where the existence of a special clause is required, the court appeal is grounded on the so-called Dcommon clause, for the individual administrative acts' appeal.In logical order the article deals with the object of appeal; the conditions under which an appeal is permissible; the procedure; its character and the power of court. The study covers the controversial issues in legal theory and court practice mainly. Anumber of suggestions for the improvement of the tax legislation are made.

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