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Article . 2025
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PROTOCOL UNDER ARTICLE 50 OF THE TAX AND SOCIAL INSURANCE PROCEDURE CODE

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2025 Bulgarian Publisher:Plovdiv University Press
Authors: Petrov, Nedyalko;

doi: 10.69085/psc2025264

PROTOCOL UNDER ARTICLE 50 OF THE TAX AND SOCIAL INSURANCE PROCEDURE CODE

Abstract

This report examines the role of the protocol under Article 50 of the Tax and Social Insurance Procedure Code in proving facts in tax proceedings. It analyzes the individual elements of the protocol and their significance for establishing facts and circumstances in the process. An analysis of the evidential strength of the protocol is conducted, taking into account the requirements for its preparation and the implications of missing elements. Attention is also given to the drafting of a protocol when collecting data from technical media. Additionally, the preparation of a protocol for securing evidence is discussed.

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    selected citations
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    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).
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    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.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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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