Възбраната, като обезпечителна мярка налагана по реда на Данъчно-осигурителния процесуален кодекс

Автори:
Страници: 49-55
DOI: https://doi.org/10.54664/KCCW5662

Резюме:

The security is a unilateral power of authority of the public executor, expressed in a prohibition to perform dispositional actions, with the property owned by the debtor. In this sense, foreclosure, as a precautionary measure, aims to protect the debtor’s property with the aim of future satisfaction of public claims.

Ключови думи:

precautionary measure, public receivables, non-sequestrable items, immovable property.

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