Субекти на отговорността за чужд данъчен дълг
Subjects of Liability for Foreign Tax Debt

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Commercial Law, Court case
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: TIPC; liability for foreign tax debt; subjects
Summary/Abstract: This report focuses on the subjects of liability for foreign tax debt, regulated in the provision of Article 19 of the TIPC, and is not intended to be exhaustive. A brief analysis of the matter related to the legal framework of the individuals who can be constituted as bearers of this type of legal responsibility – specific to tax law – has been made. The thesis that sole proprietors also fall into this category of individuals is substantiated, and the relevant case law of the Supreme Administrative Court has been examined.

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