Preconditions of the court appeal of audit acts according tax and social insurance procedure code
Judicial control over acts of public authorities - tax authorities is one of the main safeguards to protect the rights and legitimate interests of individuals.The procedure for the issuance of audit acts and their challenge to the court is regulated in a special law - the Tax and Social Insurance Procedure Code, compliance with which is a prerequisite for the admissibility of the legal challenge. Auditing acts, as administrative acts, establish pubic obligationsfor theaddressee, so that knowing the specific rules for challenging them is a key point in protecting individuals against their incompatibility with the law.
Стайнов, П., (1993) Административно правосъдие. София: БАН.
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