Възбраната, като обезпечителна мярка налагана по реда на Данъчно-осигурителния процесуален кодекс
Foreclosure as a precautionary measure imposed in accordance with the Tax insurance procedural code
Author(s): Kalina Lupova-AngelovaSubject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics, Commercial Law
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: foreclosure; precautionary measure; public receivables; non-sequestrable items; immovable property.
Summary/Abstract: The security is a unilateral power of authority of the public executor, expressed in a prohibition to perform dispositional actions, with the property owned by the debtor. In this sense, foreclosure, as a precautionary measure, aims to protect the debtor’s property with the aim of future satisfaction of public claims.
Journal: De Jure
- Issue Year: 25/2025
- Issue No: 1
- Page Range: 49-55
- Page Count: 7
- Language: English, Bulgarian
