Данъчни правни отношения съгласно действащото законодателство
Tax legal relations according to the legislation in force

Author(s): Nina Chilova
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Legal tax relations; circumvention of the tax law; simulation; outstanding obligation liability; joint liability
Summary/Abstract: Legal tax relations can only exists as legal relationships. They are specific legal bond between at least two subjects, which arises in the presence of certain legal fact or facts provided in the hypothesis of the tax norm. Underlying types of legal tax relations are pure (monetary) and unreal (organizational). In addition, the relationships, according to their structure, could be bilateral or trilateral. The law regulates various categories of complications, which may occur regarding the subjects and the facts comprised in the legal tax relationships.

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