Специална данъчна правосубектност
Special Tax Legal Personality

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: tax legal personality; registration; Value Added Tax Act
Summary/Abstract: This report is dedicated to the issues connected to the special legal personality in the tax legislation of the Republic of Bulgaria, and it does not claim to be exhaustive. It shows an attempt of justifying the theoretical structure for the presence of a special tax legal personality in this legal branch, and, most specifically, in the taxation under the Value Added Tax Act and the Excise Duties and Tax Warehouses Act. The opinion on the presence of such a legal personality is based on the constitutional character of the registration of these two normative acts, allowing the entities to participate as legally qualified subjects on this basis, only within a specific circle of tax legal relations.

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