Възобновяване на данъчното производство
Re-Opening of Tax Procedure

Summary/Abstract: Re-opening of tax procedure means to put a question again that was judged in an already completed procedure with a tax statement drawn up and is not appealable. In this respect the re-opening is an overcoming the formal legal force of the tax statements. The article treats the established procedure of re-opening under Art. 115 and 116 of the Tax Procedure Code. A comparison with similar procedures is made with a critical evaluation of some of the existing normative judgements. Some suggestions are made for improving the legislation in this field.

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