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davnost na publicnite vzemaniqAccording to article 162 of the Tax Insurance Procedure Code (TICP) public claims are two types – public and private. The public claims in tern are : 1) for taxes, including excise and custom duties, mandatory social contributions and other contributions to the budget; 2) to other contributions established by grounds and size under a law; 3) for state and municipal taxes established under a law; 4) for unlawfully committed insurance costs; 5) for monetary value of property, fortified to the State, penalties and fines, confiscation and withdrawal of funds to the State; 6) for came into force judgments, decisions and orders of the court for claims in the benefit of the state or the municipalities, as well as decisions of the European Commission for recovery of unlawful State aid; 7) penal decrees which came into force.
                         According to article 168 of the TIPC, the public claim is extinguished: 1) when it is paid; 2) by offsetting; 3) by prescription; 4) in remission; 5) in death of an individual – after depletion of the assets, unless the hairs or other persons are responsible for the public debt; 6) after distribution of the proceeds by liquidating assets of the entry that declared bankrupt, unless other people are responsible for the public debt; 7) in deletion of the entry after the termination of liquidation proceedings, unless people other people are responsible for the public debt.
                         According to article 171, paragraph 1 of the TICP, public claims are extinguished with the expiry of the 5-year limitation period, starting on the 1st January of the year, following the year in which the public debt was necessary to be paid, unless a shorter period is stipulated by the law. With the expiry of the 10-year limitation period, starting on 1st January of the year following the year in which the public debt was necessary to be paid, all public debts are extinguished regardless the suspension or interruption of the limitation, except in the cases when the obligation is postponed or rescheduled – article 171, paragraph 2 of the TIPC.
                       Under article 172, paragraph 1 of the TICP, the limitation stops: 1)when a production of establishing the public claim has started - until issuing of the act, but no more then a year; 2) when the execution of the act which established the claim is suspended – for the period of the suspension; 3) when an authorization for rescheduling or deferment of the payment is given – for the period of the rescheduling or deferment; 4) when the act which defined the obligation is appealed; 5) with imposition of protective measures; 6) when there is criminal proceeding and of its outcome depends the establishment or collection of public obligation.
                    The limitation period is being interrupted by the act of establishing of the public claim which has entered into force or by taking execution actions. If the act for establishing is canceled, the limitation period is not considered as interrupted - article 172, paragraph 2 of the TICP.
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