Субекти на данъчните правни отношения
Subjects of fiscal legal relationships

Summary/Abstract: The Financial Law regulates the behaviour of public subjects through the mechanism of establishment and lapse of financial legal relations. One of the main types of financial relations is the fiscal legal relations. The study, based on the common classification of legal subjects (hence – the subjects of the financial law), describes: the fiscal legal subjectivity and its boundaries, the types of subjects of fiscal legal relations and the possible complications in their subject contents. In the Fiscal Law the legal subjectivity is modified by explicit fiscal and legal regulations and is thus quite different from the common civil subjectivity, which allows us to single out a separate definition for the fiscal legal subjectivity. The study further reviews the possible complications in the subject contents of the fiscal legal relations in the cases of representation, succession of rights, liability for the fiscal debts of other debtors and solidary fiscal liability and provides recommendations for further improvement of the existing legislation.

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