ОТГОВОРНОСТ ЗА ДАНЪЧНИ ЗАДЪЛЖЕНИЯ ПРИ СКРИТО СЪУЧАСТИЕ
LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP

Author(s): Nadezhda Chavdarova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: undisclosed partnership; joint liability; insolvency; fiscal liabilities
Summary/Abstract: This report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership. the influence of this type of partnership on the liability of public claims, as well as the specifics of joint and several liability in financial law are an emphasis when considering the provision of Article 19, par. 8 of the Tax-insurance procedure code.

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