Fiches Belges
Measure Implementation
Measure possibility

Legal Framework
Applicable Framework

Competent authority
Request/decision
Execute/recognise measure

Accepted Languages
Languages

Execution Deadline
Deadlines

Legal info
Special requirements
Other information

Fiches Belges: България

Други възможности за получаване на информация относно данъци или банкови сметки (403)

1. MEASURE IMPLEMENTATION

България

Is this measure possible in your Member State under International Judicial Cooperation?

Yes, it is possible. There is no alternative measure. The opportunities for provision of tax information and data representing bank secret are regulated under the Tax Insurance Procedure Code (TIPC) and the Law on Credit Institutions (LCI). The procedure relevant to provision of tax information is regulated under art. 72 -75 of Tax Insurance Procedure Code. Tax information within the meaning of TIPC is particular individualizing data about liable persons and subjects relevant to bank accounts, size of income, data about taxes and insurance instalments, data about commercial operations and all other data collected by tax authorities or officials of the National Revenue Agency in the course of realization of their powers. The procedure relevant to provision of data representing bank secret is regulated under art. 62 – 66 of Law on Credit Institutions. Bank secret within the meaning of LCI are the facts and circumstances relevant to available funds and operations under bank accounts and deposits of the clients of the bank.

2. LEGAL FRAMEWORK

България

International legal framework applicable for this measure in your Member State

European Convention on Mutual Assistance in Criminal Matters of 20 April 1959 Convention of 29 May 2000 on Mutual Assistance in Criminal Matters between the Member States of the European Union

3. COMPETENT AUTHORITY TO:

България

* receive the request/decision for judicial cooperation

Under the pre-trial proceedings – the respective competent prosecutor`s office. Under the court proceedings – the respective competent court.

* execute/recognise the measure (if other than the receiving authority)

The administrative court at the location of the competent tax authority is the authority, which is competent to order revealing of data representing tax information. The revealing of information representing bank secret shall be ordered by the respective regional court.

4. ACCEPTED LANGUAGES

България

Accepted languages for the request/decision

Bulgarian and English language.

5. EXECUTION DEADLINE

България

Deadlines for the execution of the request/decision (where applicable)

The administrative court at the location of the competent tax authority shall rule on the request for revealing of tax and insurance information by a motivated ruling issued in a closed session not later than 24 hours as from receiving of the request, which shall indicate the person with regard to whom tax and insurance information shall be revealed, the scope of particular individualizing data about that person and the term for revealing of the information. The ruling may not be appealed.

6. CONCISE LEGAL PRACTICAL INFORMATION

България

a. Special requirements

According to art. 74 of TIPC data representing tax information may be presented to explicitly defined circle of persons. The data representing tax information may be provided with the written consent of the person or by virtue of an act of the court or upon the initiative of a body of the National Revenue Agency – in cases when this is envisaged under a law. The court, outside the above described cases, may order revealing of tax and insurance information upon grounded and motivated request of the prosecutor, investigating police officer or investigator – in relation to initiated preliminary checking or criminal proceedings; the Minister of Interior, the Secretary General of the Ministry of Interior, the Director of GD “Criminal Police”, the directors of the District Directorates of Ministry of Interior – if necessary in relation to performance of their powers envisaged under the law. The administrative court at the location of the competent tax authority shall rule on the request for revealing of tax and insurance information by a motivated ruling issued in a closed session not later than 24 hours as from receiving of the request, which shall indicate the person with regard to whom tax and insurance information shall be revealed, the scope of particular individualizing data about that person in conformity to art. 72, paragraph 1 and the term for revealing of the information. The ruling may not be appealed. The banks may provide information representing bank secret with the consent of the person or by virtue of a court decision. The court may order revealing of information representing bank secret upon request of the prosecutor – on the basis of available data about committed crime, as well as upon request of other persons explicitly defined under the law. The regional court shall rule on the request by a motivated decision issued in a closed session not later than 24 hours as from receiving of the request, which shall define the period for which the information shall refer. The decision of the court may not be appealed. On the basis of available data about organized criminal activity or about money laundering the Prosecutor General or an authorized deputy may request from the banks to provide information representing bank secret.

b. Other useful information

Participation of officials of the requesting state in realization of the measure is not permitted.

Last reviewed on 24 август 2016 by Секретариат на ЕСМ
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