Предварително обезпечаване на публични вземания
Prior security of public receivables

Summary/Abstract: The article is devoted to the preliminary securing of receivables in the course of the tax insurance control, before the receivable itself is determined by its legal basis and amount with an act by the competent revenue authorities. The specific features of this proceeding have been examined, and an attempt has been made to justify the thesis that its application is also admissible when carrying out an inspection, which will end with acts pursuant to Art. 106 and Art. 107 of the Tax Insurance Procedural Code . Some de lege ferenda proposals have also been made with a view to improving the current legislation.

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