ОСОБЕНОСТИ НА ДАНЪЧНИЯ КОНТРОЛ ПРИ УСТАНОВЯВАНЕ И РЕАЛИЗИРАНЕ НА СОЛИДАРНАТА ОТГОВОРНОСТ ПО ЗАКОНА ЗА ДАНЪК ВЪРХУ ДОБАВЕНАТА СТОЙНОСТ
SPECIFIC FEATURES OF TAX CONTROL AT THE TIME OF ESTABLISHMENT AND REALISATION OF SOLIDARY RESPONSIBILITY ACCORDING TO THE BULGARIAN VALUE ADDED TAX ACT

Summary/Abstract: This paper aims to analyse specific features of the tax control at the time of realisation of the responsibility of the registered person - receiver of a taxable delivery for due and unpaid tax of other person, as far as the other person made use of deduction of tax credit. Only in the provisions of art. 177 of the Value Added Tax Act, the legislation foresees cumulative presence of objective and subjective prerequisites for exercising tax control. Unique in its essence is the opportunity for exercising tax control regarding every previous/next receiver/deliverer part of the delivery sequence, as this opportunity is directly dependant on the collectability of the tax due.

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