Savina Mihaylova-Goleminov
Financial Law Review, Issue 12 (4)/ 2018, 2018, pp. 39-50
https://doi.org/10.4467/22996834FLR.18.020.10001The present article aims to provide an overview of financial law as an independent branch of the legał system of the Republic of Bułgaria from a both historical and functional point of view, in the context of its traditions and current trends, which reflect the financial and legał system of the EU. The EU membership of Bułgaria holds numerous challenges and reąuires the mobilisation of the intellectual and physical potential of all stakeholders involved. Financial law is one of the most dynamie fields of legislation and case-law. The financial legał doctrine addresses the new challenges, building on constitutional, financial and administrative legał traditions and practices in the field of administrative justice in Bułgaria following the Tarnovo Constitution.
Savina Mihaylova-Goleminov
Financial Law Review, Issue 15 (3)/ 2019, 2019, pp. 124-128
https://doi.org/10.4467/22996834FLR.19.018.11274Currently the debate for constitutional identity and the hierarchy of legal norms of national, international and EU law is rife in Bulgaria. The purpose of the present article is to present these issues from the point of view of taxation trends.