ПРАВНА СИЛА И ВЛИЗАНЕ В ДЕЙСТВИЕ НА АКТОВЕТЕ ЗА УСТАНОВЯВАНЕ НА ДАНЪЧНИ ЗАДЪЛЖЕНИЯ

Abstract

The report focuses on the legal force and the entry into force of the acts, which establish tax obligations, and it is not intended to be exhaustive. It includes a comparative legal analysis of the procedure for amending an effective Act establishing tax obligations stipulated in the Tax and Social Security Procedure Code with that for resumption of the administrative proceedings governed by the Administrative Procedure Code. There are also made some "de lege ferenda" suggestions to improve the existing legal framework.