SECURING PUBLIC CLAIMS ACCORDING TO THE TAX AND SOCIAL INSURANCE PROCEDURE CODE OF THE REPUBLIC OF BULGARIA

Abstract

When we speak about securing public claims we should first explain the methods for collecting public claims. In order to ensure the payment of public claims, the legislation regulates legal institutions through which effective collection of claims is achieved. Guarantees are legal instruments that the state creates and uses to ensure the collection of its claims. According to the Tax and Social Insurance Procedure Code of the Republic of Bulgaria, public claim proceedings are regulated as independent proceedings together with the proceedings for collecting public claims. The present publication is focused on the guarantees for the enforcement of public claims, securing public claims, competent authorities and instruments, precautionary measures and their effect.

Keywords

• tax law
• public claims
• securing
• precautionary measures