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THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY
Article . 2024 . Peer-reviewed
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LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP

ОТГОВОРНОСТ ЗА ДАНЪЧНИ ЗАДЪЛЖЕНИЯ ПРИ СКРИТО СЪУЧАСТИЕ
Authors: Nadezhda Chavdarova;

LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP

Abstract

This report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership. the influence of this type of partnership on the liability of public claims, as well as the specifics of joint and several liability in financial law are an emphasis when considering the provision of Article 19, par. 8 of the Tax-insurance procedure code.

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold