Unconstitutionality of Art. 129(6) of the Bulgarian Tax and Social Insurance Procedure Code in the Part “With the Exception of Mandatory Insurance Contributions”

Authors:

Pages: 81-92
DOI: https://doi.org/10.54664/JJWR2856

Abstract:

According to the provision of Art. 129(6) of the Bulgarian Tax and Social Insurance Procedure Code (TSIPC), unduly paid or collected sums, with the exception of mandatory insurance contributions, shall be returned with the legal interest for the expired period when they were paid or collected based on an act of a revenue authority. In other cases, the amounts shall be returned with the legal interest from the day on which they should have been reimbursed. This study presents arguments for the unconstitutionality of the provision of Art. 129(6) of the TSIPC in the part “with the exception of mandatory insurance contributions” due to the contradiction of this provision with Art. 4(1), Art. 6(2), Art. 7 and Art. 17(1)(3) of the Constitution of the Republic of Bulgaria.

Keywords:

Tax and Social Insurance Procedure Code; insurance; unconstitutionality.

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