Ваня Димитрова

What constitutes tax and social security data? Over the years the definition of this term and data disclosure have been the bone of contention and have given troubles to those persons and administrative bodies in need of such data in order to exercise their authority. The article examines a number of practical issues based on court orders and clarifications by… Read More »Tax and Social Security Data within the Meaning of the Tax and Social Security Procedure Code. Obligations and Responsibilities regarding the Retention and Disclosure Thereof

The article examines in detail various situations where obvious errors of fact in tax assessment acts and resolutions issued on account of appeals against tax assessment acts filed with a superior administrative body, have to be corrected. Considering the laconic wording of the Tax and Social Security Procedure Code, the material has been developed with full reliance on case-law and… Read More »Correcting Obvious Errors of Fact in Tax Assessment Acts and Resolutions Issued by the Director of the Appeals and Tax and Social Security Practice Directorate in Pursuance of the Tax and Social Security Procedure Code

The article examines the specifics involved in tax case appeals before the courts of first instance and the cassation instance, as well as when the Administrative Procedure Code should be applied to such cases

The article examines in detail the very procedure of filing administrative appeals against the issued acts before the Director of the Appeals and Tax and Social Security Practice Directorate, the authorities thereof and the consequences thereof; the article also discusses a few specific situations that may occur in the course of administrative defence of acts.

The article examines in detail the procedure to be followed when filing appeals against tax assessment acts and any other acts that are subject to appeal before the Director of the Appeals and Tax and Social Security Practice Directorate, with an emphasis on the manner of calculating the deadlines pertinent to administrative appeal proceedings under the Tax and Social Security… Read More »Filing Appeals against Tax Assessment Acts and Decision Deadlines for the Competent Revenue Authorities in Administrative Appeal Proceedings