Погасяване на финансови задължения чрез опрощаване
Redemption of Financial Liabilities Through Remission

Summary/Abstract: The legal regulation on the remission of state receivables needs being improved, as it was created about 40 years ago. Since the present Constitution has taken effect, no efforts have been made at either the theoretical or the statutory level in order to address and solve the existing problems. The article focuses on the possible interpretations of Art. 98, subpara. 12 of the Constitution of the Republic of Bulgaria for the purpose of putting forward proposals for creating the new legal regulation.

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