Основания за започване на производство по принудително изпълнение по ДОПК
Grounds for Initiation of Enforcement Proceedings for Crime under the Tax-Insurance Procedure Code

Summary/Abstract: Enforcement proceedings for collection of public receivables under the Tax-Insurance Procedure Code are a complex mechanism aimed at replacing the missing voluntary implementation due by the public debtor. Precisely because it is compulsory, it is based on unilateral intervention into an alien legal sphere. For this reason, the rules that are enforced are strictly regulated by the legislator and their violation leads to adverse legal consequences associated with the development of an already illegal enforcement proceedings. Therefore, the grounds on which the initiation of proceedings is based are of great legal importance. Proper understanding and application of these will undoubtedly serve as a guarantee for the rights and legitimate interests of both the debtor and the public creditor to be respected.

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