Отменителните искове по чл. 216, ал. 1 от данъчно-осигурителния процесуален кодекс в светлината на открито срещу длъжника производство по несъстоятелност
Special Cancellation Claims Under Art. 216 of the Tax Insurance Procedure Code in the View of Open Against the Debtor Insolvency Proceedings

Summary/Abstract: The study clarifies the nature of the claims under Art. 216 of the Tax Insurance Procedure Code as a legal opportunity to protect the interests of the state and the municipalities as creditors with public receivables in the open against the debtor insolvency proceedings. It analyses the legal nature of these claims, the procedural legitimation of the parties and the competent court with regard to the possibilities of defending the debtor and the third person, the transferee of the expropriated property. An analysis, summary and comparative method summarizes the current practice of the courts in the Republic of Bulgaria for such claims in terms of comparison of institutes with similar legal figures in the analysing scientific doctrine.

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