RESPONSIBILITY OF PERSONS IN CASES OF ABUSE PURSUANT TO ART. 177 OF VATL
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Date
2025
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Publisher
Plovdiv University Press
Abstract
The article is devoted to the question of the liability of persons under the order of Article 177 of VATL as a type of liability for foreign tax debt in tax law. The specifics of this type of liability are examined through the prism of VAT taxation and the right to deduct tax credit. Attention has been paid to the prerequisites for its occurrence, as well as to the bearers of this type of legal responsibility.
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Keywords
Tax law, liability for foreign tax debt, value added tax, tax credit