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Актуални въпроси на касационното производство по данъчни дела - част I

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Актуални въпроси на касационното производство по данъчни дела - част I

Author(s): Ivan G. Stoyanov / Language(s): Bulgarian Issue: 3/2024

The judiciary is the guarantor not only of the rights of citizens (Article 56 Constitution of RB), but also of the dynamism in the development of the economy. Investments need efficient guarantees. The most frequent ground of cassation in the practice of the Supreme Administrative court in tax cases is incorrectness of the decision due to violation of substantive law (Article 209(3) of the Code of Administrative Procedure). The audit Instrument must be in accordance with the substantive law and its content. Otherwise, we say that it is affected by the defect of "substantive illegality".

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Отмяна на влезли в сила съдебни актове по АПК

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Отмяна на влезли в сила съдебни актове по АПК

Author(s): Lyubomir Kyuchukov / Language(s): Bulgarian Issue: 3/2024

The present work aims to examine the procedure for the revocation of final judicial acts, regulated by Art. 237 et seq. of the Code of Administrative Procedure. Insofar as the historical development of the institute is linked to the analogous proceedings for revocation of final judgments under Art. 303 et seq. of the Code of Civil Procedure, a comparative analysis between the two will be made, with an emphasis on the administrative procedural annulment. Its characteristic features will be examined in detail – the exhaustively enumerated grounds for initiating the proceedings, its subject matter, the time limits within which it may be initiated, etc. Based on the analysis of the current legislation and the current case law of the Supreme Administrative Court, proposals de lege ferenda will be made for refining some of the provisions and their improvement.

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Тълкувателно решение на Върховния административен съд № 3 от 11.04.2024 г.

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Тълкувателно решение на Върховния административен съд № 3 от 11.04.2024 г.

Author(s): Author Non Specified / Language(s): Bulgarian Issue: 3/2024

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Тълкувателно решение на Връховния административен съд № 4 от 11.06.2024 г.

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Тълкувателно решение на Връховния административен съд № 4 от 11.06.2024 г.

Author(s): Author Non Specified / Language(s): Bulgarian Issue: 3/2024

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Решение № 8973 от 19.07.2024 г. по адм. дело № 1207/2024 г. на Върховния административен съд

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Решение № 8973 от 19.07.2024 г. по адм. дело № 1207/2024 г. на Върховния административен съд

Author(s): Author Non Specified / Language(s): Bulgarian Issue: 3/2024

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Case Study on the Effects of Constitutional Court Decision No. 51/2016 on Pending Proceedings

Author(s): Andrei Apostol / Language(s): Romanian Issue: 2/2023

The present work represents a critical analysis of a recent solution pronounced in judicial practice regarding the legality of the administration of evidence by the Romanian Intelligence Service. The recent judicial practice seems to establish the illegality of the administration of the evidence consisting in the technical supervision by other state bodies, the national courts pronouncing solutions to exclude the results of the technical supervision from the evidentiary material even in the situation where the procedure of the preliminary chamber was exceeded. On the other hand, there is also a minority practice of national courts that appreciates that the evidence administered by workers of the Romanian Intelligence Service before the publication in the Official Monitor of the Constitutional Court Decision no. 51/2016 is not subject to absolute nullity and cannot be excluded from the evidence. The minority practice of the courts is based on an interpretation of some paragraphs of the Decision of the Constitutional Court, according to which this decision would only apply in the future. Although this minority practice seemed to have become obsolete with the publication in the Official Monitor of the Decision of the Constitutional Court no. 26/2019, we note that in 2023 some courts still embrace it. We will demonstrate that this interpretation is not only wrong, but also contradicted by the practice of the constitutional court. From this perspective, the work has both academic and practical importance since the work is addressed both to legal practitioners and litigants who were the subject of technical supervision activity.

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Решение на Съда на Европейския съюз от 15.06.2021 по дело C-190/20

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Решение на Съда на Европейския съюз от 15.06.2021 по дело C-190/20

Author(s): Author Non Specified / Language(s): Bulgarian Issue: 1/2024

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