Процесуални въпроси относно оспорването на нищожен ревизионен акт
Procedural Issues Regarding the Contest of a Void Audit Certificate

Author(s): Valeri Radanov, Vanya Valkadinova
Subject(s): Law, Constitution, Jurisprudence, Commercial Law, Administrative Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: audit certificate; contest; void; administrative control; judicial review; indefinitely
Summary/Abstract: The procedural issues for challenging invalidated audit certificates under the Taxation and Social Security Procedure Code are raised by their contradictory resolution in the case law. Their ambiguous response makes it difficult for legal entities to exercise their rights to defense and the judiciary to apply the law. The crucial point is that these contradictions affect the fundamental rights of the persons concerned and these need to be harmonized.

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