LIABILITY FOR FOREIGN TAX DEBT ACCORDING TO ART. 177 OF THE VAT LAW
| dc.contributor.author | Parparova, Diyana | |
| dc.date.accessioned | 2025-07-01T21:23:05Z | |
| dc.date.available | 2025-07-01T21:23:05Z | |
| dc.date.issued | 2025 | |
| dc.description.abstract | This work examines the possibility provided by law for a person to be responsible for the tax debt of his supplier when he has exercised his right to a tax credit related directly or indirectly to the tax owed and not paid. Particular attention is paid to the subjective element of the factual composition of the provision of Art. 177, which is expressed in the knowledge or the obligation of knowledge on the part of the recipient, regarding the fact of non-payment of the tax. Controversial judicial practice is examined, and some of the author's reasoning is presented. A proposal was also made regarding supplementing the legal norm, with the aim of unifying the judicial practice and reducing the possibility of arbitrariness on the part of the revenue administration in the application of the considered provision. | |
| dc.identifier.issn | 2367-5314 | |
| dc.identifier.uri | https://doi.uni-plovdiv.bg/handle/store/649 | |
| dc.language.iso | other | |
| dc.publisher | Plovdiv University Press | |
| dc.relation.ispartofseries | 10.69085; si20251178 | |
| dc.subject | foreign tax debt | |
| dc.subject | presumed knowledge | |
| dc.title | LIABILITY FOR FOREIGN TAX DEBT ACCORDING TO ART. 177 OF THE VAT LAW | |
| dc.type | Article |