Същинските данъчни престъпления по НК на РБ – общи положения и проблеми, свързани с правоприлагането
The Real Tax Offenses under the Cirminal Code of the Republic of Bulgaria – General Notes and Issues with regard to the Application of the Law

Summary/Abstract: In the article under consideration are the basic features of the real three types of tax crimes.These are: avoidance of the establishment or the payment of tax obligations in big amounts – Article255 of the Criminal Code; the fulfilment of the same assault through allowed means – Article255а of the Criminal Code and the so-called tax fraud – Article 256 of the Criminal Code. The authorpays attention to some issues with regard to the regulation and the application of the norms ofthese offences. On the first place there is the issue of the subject and above all of the use of differentcriteria with regard to the content of the terms „big amounts“and „particularly big amounts“, including the cases of tax fraud under Article 256 of the Criminal Code. The second issue, which can now be considered to be solved by two interpretative decisions of the Supreme court of cassation, which provide a negative reply. In particular these are the questions whether the subject of those offences may be only the taxable person and whether it is a compulsory precondition that a tax assessment has been carried on and an amended assessment has been issued. The third issue is about the question how efficient are the norms for the real tax offences and the necessity for the amelioration of their legislative regulation, in which respect there exist some reserves.

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