Изпълнение на публичните държавни вземания по чл. 162, ал. 6 от Данъчно-осигурителния процесуален кодекс
Execution of the Public State Receivables Under Art. 162, Par. 6 of the Tax and Social Security Procedure Code
Author(s): Ginka SimeonovaSubject(s): Social Sciences, Education, Law, Constitution, Jurisprudence, Civil Law, Higher Education , Commercial Law, Administrative Law, Labour and Social Security Law
Published by: Нов български университет
Keywords: EU; Mututal Trust; Recognition; Execution and Transmitting of Confi scation or Seizure Decisions and Decisions Imposing Financial Penalties
Summary/Abstract: The public state receivables, regulated in art. 162, par. 6 Tax and Social Security Procedure Code have a number of specifi cs, caused by the nature and type of the offenses from which they arise, the bodies, which establish them, the acts, which make them liquid and due and the order for their execution. The article examines precisely the procedure for execution of public state receivables, regulated in the abovementioned provision.
Journal: Годишник на департамент „Право”
- Issue Year: 8/2019
- Issue No: 9
- Page Range: 262-275
- Page Count: 14
- Language: Bulgarian
