Имущество, неподлежащо на принудително изпълнение по ДОПК
Non-Sequestrable Property Under the Tax-Insurance Procedure Code

Author(s): Donka Pehlivanova
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Administrative Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: enforcement; enforcement proceedings; property; non-sequestering
Summary/Abstract: In Bulgarian law and doctrine, the term ‘property’ is used with different content depending on their need. In these cases, it is of utmost importance for law enforcement to establish the meaning that the specific legislative act attaches to this concept. This paper shall review the legal framework regarding the debtor’s non-sequestered assets that cannot be enforced, as well as the situations in which the protection provided by the legislature lapses. Given the specifics of the proceedings and, in particular, the fact that unilateral interference in a foreign legal sphere occurs through coercion, the rules on sequestered property as well as the degree of protection afforded to the debtor are of utmost importance.

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