Едноличните търговци като субекти на данъчното право
Sole Traders as Subjects in Tax Law

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: sole trader; subject of the tax law; tax legal personality
Summary/Abstract: The article addresses the issue related to sole traders as subjects of substantive tax law. An attempt has been made to defend the view that in this case it is not about a separate tax legal regime to which they are subjected, but about independent entities that can only enter into its legal and organizational form of theirs in the tax legal relations. In this aspect, attention has been paid to the practice of the SAC and the ECJ on preliminary rulings on tax cases.

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