Penko Dimitrov
LEGAL REGIME OF TAX LIABILITY PROCEEDINGS
IN THE REPUBLIC OF BULGARIA
Summary:
The study analyzes the overall legal regime of tax liability proceedings in the Republic of Bulgaria. It examines the legal characteristics, the participants and the effects at all stages - from the finding of facts, cir-cumstances and tax liabilities of tax-liable persons through the proceedings for assessing the tax liability carried out by the revenue authorities to the ad-ministrative and judicial appellation proceedings. Thus tax liability proceed-ings are defined as a complex and independent process regardless of the fact that the provisions for its individual stages are contained in different regula-tions.
