Lawyer Tax Law Varna
Lawyer Julia Danova tax law
Varna
Tax law is not a separate legal industry and is part of the financial law so that no own subject and method of legal regulation. Subject to tax law are part of the public relations governed by financial law, and the method is authoritative. Tax law dealing with public relations regarding distribution of national income and receipt of funds in the state budget - these are relationships that have a financial nature - ie. true relationships. Another type of relationship is called. not core (organizational) relationships - they arise in the context of lawful development of tax relations, which were established special control regulations and authorities.
characteristics:
- They are publicly legal relations arise, develop, modify, and terminate in the course implementation of state activity;
- Always one of the subjects / actors / relationship is the state with the appropriate authority (NRA);
- These relationships exist as a legal relationship (affects only on the basis of law and fundamentally have a monetary character, excl. Of organizational relations).
-method Of legal regulation - always authoritative method, which excludes the presence of dispositive norms.
-Danachnite Bodies operating in a circumscribed powers and their acts are declarative action.
Compared with other legal branches:
- Constitutional law - both sectors are governed by public law. In Konatitutsiyata has rules containing the basis of tax law /chl.60 K - the obligation of citizens to pay taxes, which must be legally established and consistent with the income and property of persons /. It governs the laws. The differences are the subject of legal regulation - constitutional law governs the structure and form of government and basic public relations;
- Administrative Law - the difference is the subject of legal regulation - in tax law are primarily monetary relations and administrative law does not deal with the distribution of national income;
- Civil law - there are differences in subject and method of legal regulation. Tax law does not deal with personal and pecuniary relations; in civil law subjects the relationship are equal, while in tax law is always one state in the face of its body.
Tax law interacts with other legal industries such borrows or refer to them. Known are several groups of ratios:
- It is possible that the tax rate be applied alone / without other LOI /;
- More commonly applied to other evolved relationship another LOI - legal facts can serve as evolved relationship to PR / sale - should pay VAT /;
- Procedural relationships - TSSPC refers to APA on penalties - to LAOS;
- The payment of taxes does not need permission - it is possible to implement the tax LOI subsequently apply other LOI / example - co-owned property for which one of the co-owners pay the entire tax due. Subsequently he may ask the other their due /.
Sources of tax law - from the FM.
Types of sources:
1. Constitution - there are basic principles of taxation - Article 60 - he has no direct application and the goal should be to create relevant laws, Article 84, item 3, item 13 - power of the SC to determine taxes and give financial amnesty; Article 98, item 12 - power of the president to remit taxes.
2. Tax laws - CITA Fees Act, PITA, ZAktsizite, TSSPC VAT;
3. Secondary legislation - the principle of legality of taxes is that they can provide and modify elements of tax liabilities.
No sources of tax law written instructions of the Minister of Finance and the Executive Director of NRA enforcement of tax laws. They express the vision of uniformity of practice in tax laws and internal business regulations, not legislation.
4. Separate legal institutions common to the laws - privileges (Article 136 CPA) joint and several liability (Art. 722 CC).
5. International agreements - a special category that limit the powers of States in levying the same tax entities for the same objects - agreements on avoidance of double taxation (they are subject to Article 5, paragraph 4 of the K - have advantage).
6. The practice of the court - the STS declaring the unconstitutionality of the tax laws and decisions of the five-member panel of the Supreme repealing regulations contrary to law. / Dec. №3 / 1996. KC and resh.№190 / 1996. SAC - according to them legislature to determine the taxes can not be attributed to other state bodies except through the law, but tax can exist in all its elements - object, subject, tax unit rate, etc and they are also established by law.
Attorney at law Iuila Danova
#3, Dobrotica Str., Varna, Bulgaria
Mob: +359 895 64 59 40
WWW: advokatvarna.com
Email: iulia.danova@abv.bg