The debtor’s property as an object of enforcement of public debts
Имуществото на длъжника като обект на принудително изпълнение на публични вземания

Summary/Abstract: The enforced collection proceedings for public receivables are intended to ensure the actual receipt of funds in the budget. The enforcement procedures relating to the collection of the debtor’s property are established in the law. The funds received from the enforced collection will in actual fact pay off public debts. The principle, established in the Tax-Insurance Procedure Code, is that the debtor is liable with all his property for his liquid public debts which are due and payable. At the same time, the legislator established for the debtor certain categories of property rights in relation to which enforced collection is inadmissible. The aim of this article is to present some features of the exemption from levy concerning property rights subject to enforced collection of public state receivables.

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