Home Archive 2023 ISSUE № 8/2023 SEALING OF A COMMERCIAL OBJECT UNDER THE LAW ON THE VALUE ADDED TAX. BYPASSING THE BAN NE BIS IN IDEM?

SEALING OF A COMMERCIAL OBJECT UNDER THE LAW ON THE VALUE ADDED TAX. BYPASSING THE BAN NE BIS IN IDEM?

Български English

Author

Spas Spasov

 

Annotation

The article examines the latest judicial practice on the application of coercive measures pursuant to Art. 186 of the Value Added Tax Act

 

Keywords

VAT, property sanction, coercive administrative measures

About us Current issue Previous issues Conditions of publication Subscription Books to review Newscast Contact Site map