Практически аспекти на отговорността на управителя на дружеството с ограничена отговорност по данъчно-осигурителния процесуален кодекс
Practical Aspects of The Liability of a Manager of Limited Liability Company According to the Tax and Social Insurance Procedure Code
Author(s): Milena Tsvetkovska
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Икономически университет - Варна
Keywords: manager; limited liability company; Tax and Social Insurance Procedure Code.
Summary/Abstract: The report examines the aspects of the liability of a manager of Limited liability company in case of non-performance of his obligations according to the Tax and Social Insurance Procedure Code. The author analyzes the practical aspects of this type of liability, researching the court practice. She examines the preconditions for this type of liability, the particular factual contents leading to its occurrence and the method of its realization. On this base the author makes conclusions and recommendations to improve the legislation.
- Page Range: 045-054
- Page Count: 10
- Publication Year: 2016
- Language: Bulgarian