JURISDICTION OF THE PASSIVE SUBJECTS IN TAX RIGHTS Cover Image

ПРАВОСУБЕКТНОСТ НА ПАСИВНИТЕ СУБЕКТИ В ДАНЪЧНОТО ПРАВООТНОШЕНИЕ
JURISDICTION OF THE PASSIVE SUBJECTS IN TAX RIGHTS

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence, Criminal Law, Human Rights and Humanitarian Law
Published by: Бургаски свободен университет
Keywords: legal personality; Tax-Insurance Procedure Code; Private International Law Code; private entities; legal entities

Summary/Abstract: The report is dedicated to the issues connected to the legal personality of passive subjects in tax law and does not claim to be complete. Attention is turned to the private and legal entities and an emphasis is put on the features of this social and legal quality of the entities in this legal field. The practice of the Court of Justice of the European Union is also used for prejudicial inquiries on tax cases.

  • Issue Year: XXV/2018
  • Issue No: 1
  • Page Range: 98-104
  • Page Count: 7
  • Language: Bulgarian
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