За употребата на някои наследственоправни понятия в Данъчно-осигурителния процесуален кодекс
On the use of some inheritance law concepts in the Tax and Social Security Procedure Code

Summary/Abstract: The article traces the use (and the lack thereof) in the Tax and Social Security Procedural Code of a number of fundamental concepts from the field of law of succession: the right of inheritance and the right over an estate. In addition, it is noted that the Tax and Social Security Procedural Code employs some concepts from our old succession law, which was in force until 1949, such as the concept of inheritance rights, and that it contains rules from the old succession law regarding the liability of the heir for the debts of the estate, which can be used to fill gaps and in the interpretation of provisions of the current Inheritance Act of 1949.

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