ПРАВНИ ПРОБЛЕМИ СВЪРЗАНИ СЪС ЗАЩИТА ИНТЕРЕСИТЕ НА ДЪРЖАВАТА И ОБЩИНИТЕ В ХИПОТЕЗИТЕ НА ЧЛ. 646 И ЧЛ. 647 ОТ ТЪРГОВСКИЯ ЗАКОН
LEGAL PROBLEMS RELATED TO THE PROTECTION OF THE STATE AND MUNICIPALITY INTERESTS IN THE HYPOTHESISES OF ART. 646 AND 647 COMMERCE ACT

Author(s): Stoyan Kolev
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Икономически университет - Варна
Keywords: bankruptcy proceedings; public debts; filling in the bankruptcy estate; prejudice to creditors; avoidance actions; preferential claims
Summary/Abstract: The report examines the issues concerning the legal instruments available to the National Revenue Agency bodies to attack under Art. 646 and Art. 647 Commercial act deals with the property of the trader, appearing to damage the bankruptcy mass and diminishing its volume. The most common hypotheses in these provisions and their importance for filling in the bankruptcy estate are considered. The opportunities available to the National Revenue Agency employees in case of inaction on the part of the assignee and lack of interest from other creditors are discussed, as well as commenting on the legal status of the assignee as a participant in the proceedings on these claims.

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