Проверката по чл. 264 Данъчно-осигурителния процесуален кодекс – гаранция за изпълнение на публичните вземания
Inspection Under Article 264 of the Tax and Social Security Procedure Code: a Guarantee for the Execution of Public Receivables
Author(s): Kalina Lupova-AngelovaSubject(s): Politics / Political Sciences, Economy, Law, Constitution, Jurisprudence, Public Administration, Public Law, Law on Economics, Socio-Economic Research, Sociology of Law, Administrative Law
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: guarantee; certification; public receivables; real estate.
Summary/Abstract: To achieve the desired repayment effect of financial obligations, the legislation provides for numerous and diverse types of guarantees. The mandatory certification of obligations under Article 264 of the Tax and Social Security Procedure Code (TSSPC), when disposing of property, safeguards the public interest of the state. The present article examines this requirement as one of the guarantees introduced by the legislator to ensure the collection of public receivables.
Journal: De Jure
- Issue Year: 25/2025
- Issue No: 2
- Page Range: 233-243
- Page Count: 11
- Language: English, Bulgarian
