Deduction as a means of Redeeming Public Receivables (Tax Aspects)  Cover Image
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Прихващането като способ за погасяване на публични вземания (данъчни аспекти)
Deduction as a means of Redeeming Public Receivables (Tax Aspects)

Author(s): Boyko Bratanov
Subject(s): Law, Constitution, Jurisprudence
Published by: Институт за държавата и правото - Българска академия на науките

Summary/Abstract: The article presents a general overview of deduction as a means of redeeming public receivables. It analyses the differences between redemption as regulated by civil and public law as well as the essence of the types of public receivables. The hypothesis of deduction, legally arranged in the Tax Proceedings Code, is subject to detailed examination. Furthermore, it offers a corresponding distinction between the different types of public receivables? - according to the time when the respective compensation is fulfilled, as well as according to the material content of the public receivable eligible for deduction. Generally, this deduction is assigned to the NRA (National Revenue Agency) and other authorities, competent to determine public receivables until enforcement procedure for public receivables is started; the same goes for deduction within/as part of the enforcement procedure. I outline some specific cases of deduction, arranged by material tax legislation, and make some recommendations to help prevent contradictory implementation of tax legislation by the revenue authorities.

  • Issue Year: XLVIII/2007
  • Issue No: 3
  • Page Range: 12-32
  • Page Count: 21
  • Language: Bulgarian