Current issue
Content
- THE STATUTE OF LIMITATION FOR TAX OBLIGATIONS IN THE CONTEXT OF THE PRINCIPLES OF LEGAL CERTAINTY AND THE PROTECTION OF JUSTIFIED LEGAL EXPECTATIONS
- PUNISHMENT THROUGH THE PRISM OF THE PRINCIPLE OF JUSTICE IN CRIMINAL LAW
- PROTECTION OF THE LESSEE UNDER FINANCIAL LEASING IN CASE OF DEFECTIVE ITEM AND LESSOR`S INACTION
ISSUE № 9/2023
ISSUE № 9/2023
Content:
TAX LAW:
- ON SOME ISSUES REGARDING THE EXEMPTION FROM TAXATION WITHIN THE MEANING OF ART. 16 OF THE LAW ON CORPORATE INCOME TAXATION OR THE HIDDEN DISTRIBUTION OF PROFIT WITHIN THE MEANING OF § 1, ITEM 5 OF THE ADDITIONAL PROVISIONS OF THE LAW ON CORPORATE INCOME - Assoc. Prof. Atanas Simeonov, PhD