RESPONSIBILITY OF PERSONS IN CASES OF ABUSE PURSUANT TO ART. 177 OF VATL

dc.contributor.authorMutafov, Krasimir
dc.date.accessioned2025-07-01T20:03:41Z
dc.date.available2025-07-01T20:03:41Z
dc.date.issued2025
dc.description.abstractThe 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.
dc.identifier.issn2367-5314
dc.identifier.urihttps://doi.uni-plovdiv.bg/handle/store/637
dc.language.isoother
dc.publisherPlovdiv University Press
dc.relation.ispartofseries10.69085; si20251028
dc.subjectTax law
dc.subjectliability for foreign tax debt
dc.subjectvalue added tax
dc.subjecttax credit
dc.titleRESPONSIBILITY OF PERSONS IN CASES OF ABUSE PURSUANT TO ART. 177 OF VATL
dc.typeArticle
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