Foreclosure as a precautionary measure imposed in accordance with
the Tax insurance procedural code
Authors:
Kalina
Lupova
St. Cyril and St. Methodius University of Veliko Tarnovo, Bulgaria
Pages:
49-
55
DOI: https://doi.org/10.54664/KCCW5662
Abstract:
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.
Keywords:
precautionary measure, public receivables, non-sequestrable items, immovable
property.
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