Анализ на спорни въпроси при обжалването на данъчни Ревизионни актове в контекста на съдебната практика
Analysis of Controversial Issues in the Appeal of Tax Revision Acts in the Context of Judicial Practice

Summary/Abstract: This publication is based on a legal analysis of some controversial issues in tax practice, which are successfully applied and clarify the tax matter of business entities. Revision acts are the first phase of tax proceedings, which trigger the active behavior of both the tax administration, which is decisive in the said proceedings, and the economic entity, whose right to appeal the act is a guaranteed constitutional principle.

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