Повторните ревизии по Данъчно-осигурителния процесуален кодекс (ДОПК)
Repeated Tax Audits Under the Tax-Insurance Procedure Code (TIPC)

Author(s): Nedyalka Petrova
Subject(s): Law, Constitution, Jurisprudence, Commercial Law, Court case
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: repeated tax audit; tax assessment bill; revision order; pending proceedings; deciding body; mandatory instructions
Summary/Abstract: The topic of repeated tax audits under the Tax-Insurance Procedure Code (TIPC) is of great interest in practice, due to the fact that they are often assigned and their legislation is quite scarce. Little attention has been paid to this issue in legal literature, but it has raised many questions over time, which have been the subject of comment both in the practice of the National Revenue Agency (NRA) and in court practice.This research aims at examining the specifics of the grounds, assignment and performance of audits. The article analyzes and summarizes the court practice and the practice of the NRA, discusses the most important and controversial issues related to this topic.

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