Правна характеристика на обезпечителните мерки, регламентирани в ДОПК
Legal Characteristics of Administrative Enforcement Measures Regulated in the Tax and Social Insurance Procedure Code

Summary/Abstract: Administrative enforcement measures (enforcement measures) are a form of administrative procedure compulsion, which aims at guaranteeing the success of future execution (proceeding) under Tax Insurance Procedure Code. The legislator implements these administrative measures in order to guarantee public receivables' successful collection in the future. The basic enforcement measures are pledge and foreclosure, which do not differ in their results, but differs in the kind of property they secure.

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