Execution of the Public State Receivables under Art. 162, Par. 6 of the Tax and Social Security Procedure Code

Authors

  • Ginka Simeonova New Bulgarian University

DOI:

https://doi.org/10.33919/yldnbu.19.9.10

Keywords:

EU, Mututal Trust, Recognition, Execution and Transmitting of Confiscation or Seizure Decisions and Decisions Imposing Financial Penalties

Abstract

The public state receivables, regulated in art. 162, par. 6 Tax and Social Security Procedure Code have a number of specifics, caused by the nature and type of the offenses from which they arise, the bodies, which establish them, the acts, which make them liquid and due and the order for their execution. The article examines precisely the procedure for execution of public state receivables, regulated in the abovementioned provision.

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Published

2019-12-30

How to Cite

Simeonova, G. (2019). Execution of the Public State Receivables under Art. 162, Par. 6 of the Tax and Social Security Procedure Code. Yearbook of the Law Department, 8(9), 262–275. https://doi.org/10.33919/yldnbu.19.9.10

Issue

Vol. 8 No. 9 (2019): Yearbook of the Law Department

Section

Articles