ПОГЛЕД ВЪРХУ ТЪЛКУВАТЕЛНО РЕШЕНИЕ № 5 от 2015г. НА КОЛЕГИИТЕ ВЪВ ВЪРХОВНИЯ АДМИНИСТРАТИВЕН СЪД
REVIEW ON THE INTERPRETATIVE DECISION no 5 DATED 2015 BY SUPRIME ADMINISTRATIVE COURT

Summary/Abstract: This article aims to give a more different view on the statement by Suprime Administrative Court reflected in Interpretative Decision No 5 dated 22.06.2015 by court under commercial case No 4/2014 as does not claim comprehensiveness. Reviewed are issues related to the legal essence of the assessment bill, its validity as well as the effect it has on the legality of the assessment bill, issued under Tax-Insurance Procedure Code.

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