Теоретична постановка на престъплението по чл. 255а НК и някои проблеми по неговото прилагане в практиката

The article examines the crime under art. 255a of the Bulgarian Criminal Code related to avoiding the assessment or payment of large-scale tax obligations through the transformation of a commercial company or through a transaction involving related parties, within the meaning of the Tax and Social Insurance Procedure Code. The analysis of art.255a of the CC focuses of the different forms of perpetration of the crime. It points out inaccuracies in the formulation of the provisions which lead to practical difficulties in prosecuting. The inaccuracies are further analyzed by taking into account the relevant commercial legislation and the existing practices related to the perpetration of this form of tax evasion and by making de lege ferenda proposals for their amendment.