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Particularities Of The Appeal Before The Court Of Acts Issued Under The Tax And Social Security Procedural Code

Author

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  • Darina Racheva

    (Administrative court - Varna)

Abstract

The Tax and Social Security Procedural Code regulates all procedures involving the revenue authorities. These procedures and their final acts differ largely, as well as differ the modalities of their appeal. The report contains brief overview of the main procedures in the Tax and Social Security Procedural code with a focus on the appeal before the courts of the acts for adjustment of tax and social security contributions.

Suggested Citation

  • Darina Racheva, 2022. "Particularities Of The Appeal Before The Court Of Acts Issued Under The Tax And Social Security Procedural Code," 15 YEARS OF ADMINISTRATIVE JUSTICE IN BULGARIA - PROBLEMS AND PERSPECTIVES. Conference Proceedings of the National Round Table 15 June 2022, University publishing house "Science and Economics", University of Economics - Varna, issue 1, pages 267-276, August.
    • Handle: RePEc:vra:pr2208:y:2022:i:1:p:267-276
    DOI: 10.36997/PPDD2022.267
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    File URL: http://conference.ue-varna.bg/mediation/PPDD2022/267-276.pdf
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    More about this item

    Keywords

    tax; social security;

    JEL classification:

    • K0 - Law and Economics - - General
    • K38 - Law and Economics - - Other Substantive Areas of Law - - - Human Rights Law; Gender Law; Animal Rights Law

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