Секвестируеми и несеквестируеми имущества по ДОПК
Seizable and non-indexable TIPC property
Author(s): Zdravko SlavchevSubject(s): Politics / Political Sciences, Social Sciences, Education, Law, Constitution, Jurisprudence, Constitutional Law, Civil Law, Public Law, Higher Education , Commercial Law
Published by: Нов български университет
Keywords: Property of the debrot; General enforcement proceedings
Summary/Abstract: The principle is that the whole property of the debrot (Art. 123, para. 1 of TIPC) guarantees the fulfillment of taxes or mandatory social insurance contributions as set out in an enforsed act of the revenue authority. The property subject to enforsed collection of public liabilities shall be seen as a totality comprising right of different scope and types to by the debrot. Apart from the rights recognized in the general enforcement proceedings, such as the right to property, to receivables, claim against third parties etc.
Journal: Юридическо списание на Нов български университет
- Issue Year: 2010
- Issue No: 2
- Page Range: 20-27
- Page Count: 8
- Language: Bulgarian