Присъждане на разноски по данъчни дела – актуални проблеми и отражение върху правната сигурност на задължените лица
Awarding costs in tax cases – current issues and impact on the legal certainty of the debtors
Author(s): Nedyalka Ivanova PetrovaSubject(s): Politics / Political Sciences, Economy, Law, Constitution, Jurisprudence, International Law, Public Administration, Public Law, Economic policy, Security and defense, Law on Economics, Public Finances, Fiscal Politics / Budgeting, EU-Legislation, Administrative Law
Published by: Висше училище по сигурност и икономика (ВУСИ)
Keywords: tax cases; expenses; attorney's fees; legal consultant's fees; legal certainty
Summary/Abstract: The article examines the legal framework and current issues related to the award of costs in tax cases. The judicial practice of the administrative courts and the practice of the Court of the European Union on the subject have been analyzed. Conclusions were made about the impact of the problem on the legal security of the obliged persons.
Journal: Годишник - Висше училище по сигурност и икономика
- Issue Year: 2025
- Issue No: 21
- Page Range: 130-138
- Page Count: 9
- Language: English, Bulgarian
