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Supreme Administrative Court resolves on the limitation period for the imposion of fines as administrative sanctions – it is 2 years

The recent resolution attempts to put an end to the contradictory jurisprudence on which some judicial panels presume that the limitation period for the enforcement of the fine should be in accordance with the Administrative Violations and Sanctions Act (the “AVSA”), whereas others apply the 5-year limitation period pursuant to the Tax-Insurance Procedure Code (the “TIPC”).

The dispute arises from the fact that fines, besides being administrative sanctions, are also public claims. These claims are listed in Art. 162, par. 2 of the TIPC – such as taxes, insurance contributions, customs duties, etc. The difference between fines and other public claims ensues from the fact that fines are administrative sanction resulting from an administrative-penal repression of the public authorities.

Last but not least, fines are not purposed to affect the legal sphere of the administrative offender for too long. Therefore, when considering the legal nature of fines, their nature of administrative sanctions prevails over their nature of public claims. Therefore, the length of the limitation period for fines is settled in compliance with the order of the administrative-penal proceedings – two years.

The article above is intended for information purposes only by drawing your attention to the endorsement of the two-year limitation period in the imposition of fines as administrative sanctions. It should not be construed as (binding) legal advice. For a thorough understanding of the subjects covered and prior acting on any issue discussed we kindly recommend Readers consult BWSP Ilieva, Voutcheva & Co. Law Firm team.

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