Отговорност за чужд данъчен дълг
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The monograph examines liability for another person's tax debt under Bulgarian tax law. It aims to make up for the lack of a comprehensive Bulgarian study on the subject. The author's ambition was to provide systematic knowledge about this important segment of tax law. He draws on the practice of Bulgaria's Supreme Administrative Court and the Court of Justice of the European Union and makes "de lege ferenda" proposals to streamline the regulatory framework. The study is based on legislation current as at April 1, 2019. It is recommended for researchers, law students, law practitioners and anyone interested in tax law.
