Limitation periods for the enforcement of administrative penalty orders

Under Article 162(2) of the Bulgarian Tax and Social Insurance Procedure Code, claims under final administrative penalty orders are public claims. As regards orders imposing a pecuniary sanction, the General Assembly of the Chambers of the Supreme Administrative Court addressed limitation in Interpretative Decision No. 3 of 3 July 2014, interpretative case No. 5/2013. It held that the periods for enforcing the administrative penalty of a fine under Article 82(1)(a), read with paragraphs 2 and 3, of the Administrative Offences and Penalties Act do not apply to a pecuniary sanction imposed by a final order. Under Article 162(2), item 7, of the Procedure Code, sums due under final orders imposing a pecuniary sanction under Article 83 of the Administrative Offences and Penalties Act are public claims. Consequently the five-year limitation period under Article 171(1) of the Procedure Code applies. It begins on 1 January of the year following the year in which the public debt should have been paid. Under Article 172(2), limitation is interrupted by issuance of the act establishing the public claim or by measures taken to enforce it.

This article is not a legal opinion or advice on any particular situation or person. For assistance in a similar case, consult a lawyer.