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81. Кои от изброените елементи на данъка трябва да се уредят в законова норма:
А) субект и обект
Б) образец на заявлението за регистрация на данък върху добавената стойност
В) образец на данъчната декларация по чл. 50 ЗДДФЛ и срок за подаване на декларацията
08.2025
82. В ревизионното производство кой акт има характеристика на индивидуален административен акт по смисъла на чл. 21 от АПК:
А) протоколът по чл. 50 от ДОПК
Б) ревизионният доклад
В) ревизионният акт
08.2025
83. Is the Chairperson of the Supreme Court of Cassation entitled to a second term?
А) yes
Б) yes, but only if it is not immediately after the first one
В) no
04.2025
84. When the perpetrator intended to kill two or more persons, but for reasons beyond their control only one died, criminal responsibility arises for:
А) murder of one person
Б) attempted murder of more than one person
В) murder committed in a manner dangerous to the lives of many
04.2025
85. Joint and several liability between debtors arises:
А) if agreed upon in a contract or provided for by law
Б) only if agreed upon in a contract
В) only if provided for by law
04.2025
86. A person cannot be a sole trader if they:
А) carry out agricultural activities
Б) are an unrestored bankrupt
В) exercise a free profession
04.2025
87. Exemption from criminal liability with the imposition of an administrative penalty is:
А) a matter of the subjective discretion of the prosecutor after the completion of the pre-trial proceedings
Б) a matter of the subjective discretion of the court after the completion of the judicial proceedings
В) follows from mandatory legal prerequisites, in the presence of which the deciding body has no right to refuse the application of this procedure
04.2025
88. Inspectors in the Inspectorate to the Supreme Judicial Council are elected by:
А) the Chief Inspector
Б) the National Assembly
В) the Supreme Judicial Council
04.2025
89. When a person acts on behalf of a merchant without representative power, the merchant is deemed to confirm the actions if:
А) they explicitly agree to the transaction
Б) they confirm the transaction after being notified by the sham representative
В) they do not oppose the transaction immediately after learning of it
04.2025
90. Absolute limitation, according to the Penal Code, occurs:
А) when a period expires without criminal prosecution being initiated, differentiated by the size of the penalty provided for the specific crime
Б) when a period of no less than 30 years from the commission of the crime expires without prosecution, regardless of the penalty type
В) with the death of the perpetrator
04.2025
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