Особени случаи на доброволно представителство в данъчното право
Special Cases of Voluntary Representation in Tax Law

Summary/Abstract: The article discusses special cases of voluntary representation in tax law. The specifics of voluntary representation performed by an accredited representative of the law regarding Value Added Tax and a tax representative of the law regarding the tax on insurance premiums are outlined based on the analysis of tax rules. Special attention is paid to the joint responsibility of these representatives for the implementation of the tax obligations of the taxpayers they represent.

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