THE FIRM provides a review of the tax audit deficiency acts by administrative and judicial process.
THE FIRM provides legal advice on accounting and tax problems of clients.
THE FIRM provides preparation of objections against acts commited tax violations and criminal appeals, imposing administrative penalties on clients.
Bourgas Administrative Court has declared void to the Tax Act, against which an appeal is lodged and judical protection was provided to the client by Law Firm Ivanova & Co. It was therefore dropped the obligation for the client to pay the amounts claimed as due and unpaid taxes from him.
The reasons for the court to declare the nullity of the act are:
The period for which the claim is owed by the client tax payments is outside the period specified in the order of revision of the award issued by the head of RI sector in TTD- Bourgas. Pursuant to the requirements of Art. 113, para. 1, item. 4 of the TSSPC the competent authority was defined as a range of the revision the period from 02.2007 to 12.2007. The resulting Audit report review and the contested decision also stated that the review and the audit act cover VAT obligations for the period from 02.2007 - 12.200702.2007 - 12.2007
Therefore, if the period of 04.2006 - 01.200704.2006 - 01.2007
was not listed as revised in the procurement orders for revision of VAT, it is concluded that the audit officer in which are defined unauthorized tax obligations for the period from 14.03.2006 - 31.01.2007 is invalid as an act issued by a person that has not been provided to perform a review and to issue a tax assessment act for this period.
Therefore, pursuant to Art. 168, para. 1, in conjunction with para. 2 of APC after consideration of the facts and the evidence in the case, and after the examination of the contested administrative act, the court has determined and declared void the contested tax assessment act, issued by the Chief inspector of the revenue in TD of NRA - Burgas.