Производство по обезпечаване на доказателствата по ДОПК
Production of security of evidence under the TIPC

Summary/Abstract: The article is devoted to the procedure for securing the evidence in the course of the tax insurance control, before the claim itself has been determined on its legal basis and amount by an act from the competent revenue authorities. The specific features it has have been examined, and an attempt has been made to substantiate the thesis that, in essence, coercive administrative measures are imposed in this procedure. Some “de lege ferenda” proposals have also been made with a view of improving the current legislation.

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