Предпоставки за възникване на отговорност за чужд данъчен дълг
Prerequisites for responsibility for foreign tax debt

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence, Commercial Law, Administrative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: TIPC; liability for foreign tax debt; prerequisites; occurrence
Summary/Abstract: The report is dedicated to the liability for foreign tax debt, regulated in the TIPC. Emphasis is placed on the prerequisites for the emergence of this specific type of legal liability inherent only in tax law. In this aspect, attention is paid to the practice of the SAC in tax matters related to the issues that are looked under consideration.

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