PROTOCOL UNDER ARTICLE 50 OF THE TAX AND SOCIAL INSURANCE PROCEDURE CODE

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dc.contributor.authorPetrov, Nedyalko
dc.date.accessioned2025-12-22T23:05:43Z
dc.date.available2025-12-22T23:05:43Z
dc.date.issued2025-12-15
dc.description.abstractThis report examines the role of the protocol under Article 50 of the Tax and Social Insurance Procedure Code in proving facts in tax proceedings. It analyzes the individual elements of the protocol and their significance for establishing facts and circumstances in the process. An analysis of the evidential strength of the protocol is conducted, taking into account the requirements for its preparation and the implications of missing elements. Attention is also given to the drafting of a protocol when collecting data from technical media. Additionally, the preparation of a protocol for securing evidence is discussed.
dc.identifier.isbn978-619-7768-49-7
dc.identifier.urihttps://doi.uni-plovdiv.bg/handle/store/875
dc.language.isoother
dc.publisherPlovdiv University Press
dc.relation.ispartofseriesDOI 10.69085; PSC2025264
dc.subjecttax law
dc.subjectprotocol under Article 50 of the Tax and Social Insurance Procedure Code
dc.subjectsecuring evidence
dc.subjectproving
dc.subjectevidential strength
dc.subjecttax proceedings.
dc.titlePROTOCOL UNDER ARTICLE 50 OF THE TAX AND SOCIAL INSURANCE PROCEDURE CODE
dc.typeArticle
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