PROBLEMS ARISING IN THE PROCEDURE OF SERVICE BY APPLICATION TO THE FILE WHEN CONDUCTING AUDIT PROCEEDING

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dc.contributor.authorYanev, Petar
dc.date.accessioned2025-12-06T21:52:54Z
dc.date.available2025-12-06T21:52:54Z
dc.date.issued2025-12-01
dc.description.abstractThe present study examines some of the problems arising when implementing the procedure for serving documents by applying to the file under Art. 32 of the Tax and Social-Security Procedure Code. Specific practical vices in the implementation of the set of facts of the provision of Art. 32 by the revenue authorities, concerning service of papers by application to a file, have been analysed.
dc.identifier.issn2815-4304
dc.identifier.urihttps://doi.uni-plovdiv.bg/handle/store/790
dc.language.isoother
dc.publisherPlovdiv University Press
dc.relation.ispartofseriesDOI 10.69085; NTP20246215
dc.subjectservice by application to a file
dc.subjectaudit proceedings
dc.subjectrevenue authority
dc.titlePROBLEMS ARISING IN THE PROCEDURE OF SERVICE BY APPLICATION TO THE FILE WHEN CONDUCTING AUDIT PROCEEDING
dc.typeArticle
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Naučni trudove - Plovdivski universitet Paisij Hilendarski. Pravo. / Научни трудове - Пловдивски университет Паисий Хилендарски. Право. (Scientific works - Paisii Hilendarski University of Plovdiv. Law)