1. Legal facts – Concept of Tax Act.
Formation, development and the repayment of tax relationships shall be carried out under the effect of tax rate. To occur such action is necessary in the social reality to show certain facts that tax rate associated effects of the formation, modification and extinguishment of relationships. Because of its legal significance these facts are called legal facts. Prof Tashev determine the legal facts of reality as facts established in the case of legal norms that serve as a criterion for assessing the facts of life and source to show subjective rights and obligations provided for in the disposition of that rule.
Legal facts provided in hypotesis rate of tax may be subdivided into two main groups: legal and corporate events.
Criterion for participation is that the human will
2. Legal events – these are such facts, in which content will deliberate manifestation of human will and in any case will not contain directed immediately to produce legal consequences. Legal events is not there is a will to implement legal tax rate.
So the category of events must be included in other volitional activities of economic nature (supply, gifts), directly to untargeted tax consequences, but in respect of which arises an obligation to pay taxes, fees, etc. Here the effect of view of civil law can be seen as an event from the perspective of tax law.
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