ESTABLISHMENT OF EXECUTIVE PROCEEDINGS UNDER THE ORDER OF THE CPC WITH ENFORCEMENT TITLE
ESTABLISHMENT OF EXECUTIVE PROCEEDINGS UNDER THE ORDER OF THE CPC WITH ENFORCEMENT TITLE
LOCAL TAXES AND FEES ACT
With the change in the Civil Code in 2012, it was expressly provided that bailiffs could collect public claims for local taxes and fees in accordance with the Code of Civil Procedure. It is a common practice in the initiation of such proceedings to assign the bailiff to conduct an investigation of the debtors and to determine the means of execution himself.
Before the change in 3MDT, bailiffs collected municipal public receivables in accordance with the DOPC, and many problems arose in connection with the powers of the enforcement authorities in the application of DOPC - regarding some powers that are incompatible with the activities of the private bailiff (revocation of licenses under DOPC, appeal of the actions before the director of the NRA and others).
With the adoption of this amendment, the only difference remained the executive title. According to the ZMDT, executive titles are the acts for establishing taxes that have not been paid in due time, which are prepared by the employees of the municipal administrations. On the basis of these documents and upon application by the relevant municipality, the bailiffs by assignment have the right to initiate an enforcement case and take enforcement actions in accordance with the Code of Civil Procedure in order to collect the unpaid debts to the municipal treasury.
Attorney at law Iuila Danova
#3, Dobrotica Str., Varna, Bulgaria
Mob: +359 895 64 59 40
WWW: advokatvarna.com
Email: iulia.danova@abv.bg