Съставляват ли престъпленията по чл. 255, 255а и 256 НК, респ. чл. 255–257 НК (обн., ДВ, бр. 62 от 1997 г.), противоправни деяния по смисъла на чл. 45 ЗЗД
Do the Crimes under Arts. 255, 255a and 256 of the Criminal Code, Respectively Arts. 255

Summary/Abstract: In its Interpretative Judgment No. 4/2015, the General Assembly of the Penal Chamber of the Supreme Court of Cassation defines the crimes under Arts. 255, 255a and 256 of the Criminal Code, respectively Arts. 255–257 of the Criminal Code, as illegal acts in terms of Art. 45 of the Law on Obligations and Contracts. The judicial practice of the Civil Chamber of the Supreme Court of Cassation in this matter is contradictory. The problem boils down to differentiating between the essence of civil legal responsibility and the responsibility for non-fulfilment of public law obligations, the latter being regulated by the respective public law acts. The confusion between these two types of responsibility may cause a lot of difficulties and controversies. The institute of tort is deemed to defend absolute civil rights belonging to other individuals. If the standpoint adopted by the Supreme Court of Cassation is shared, it is possible for the state to collect one and the same amount twice, which contravenes the main principles in law. In relation to this, it is worth distinguishing between the nature of the obligation to pay taxes and the respective civil claim’s admissibility and fumus boni iuris. This article is not a comprehensive one; it just aims at initiating a discussion on the problem posed, so that the said discussion leads to abandoning the civil law interpretation demonstrated in the Interpretative Judgment No. 4/2015 of the General Assembly of the Penal Chamber of the Supreme Court of Cassation.

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