Някои въпроси относно изискванията за законосъобразност на актовете за установяване на данъчни задължения
Some questions concerning the requirements for the validity of acts of the taxes

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Court case
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: taxes; validity; legality; liability
Summary/Abstract: The report is dedicated to the requirements of conformity with the law of the written statements ascertaining tax liabilities as it makes no pretence to be comprehensive. All the five requirements, known to the legal science, have been considered, as the accent is set on that upon breaking of which of those circumstances would result into nullity in the form of insignificance of the written statements ascertaining tax liabilities. The practices of the Supreme Administrative Court and the Supreme Court of Cassation have been used when considering the issue put.

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