Law On The Amendment Of The Tax-Insurance Procedure Code

Original Language Title: Закон за изменение и допълнение на Данъчно-осигурителния процесуален кодекс

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Name of the law amending and supplementing Act of the tax-insurance procedure Code Name of Bill a bill amending and supplementing of the tax-insurance procedure code date adopted 11/10/2012 number/year Official Gazette 82/2012 Decree No 353

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria

I DECLARE:

To be published in the Official Gazette the law for amendment of the tax-insurance procedure code adopted by the National Assembly of the HLI 11 October 2012.

Issued in Sofia on 17 October 2012.

The President of the Republic: Rosen Plevneliev

Stamped with the State seal.

Minister of Justice: Diana Kovatcheva

LAW

Amendment of the tax-insurance procedure code (official SG. 105 by 2005; amend., SG. 30, 33, 34, 59, 63, 73, 80, 82, 86, 95 and 105 of 2006, issue 46, 52, 53, 57, 59, 108 and 109 in 2007, 36/69 and 98 in 2008, issue 12, 32, 41 and 93 from 2009. , PC. 15, 94, 98, 100 and 101 of 2010, PC. 14, 31, 77 and 99 from 2011, issue. 26, 38 and 40 of 2012)

§ 1. In art. 34 following amendments and supplements shall be made:

1. In paragraph 8. 3 the second sentence after the word "persons" for the rest, the text is deleted.

2. Al are created. 4, 5, 6, 7 and 8: "(4) Neproiznasâneto within 7 days from receipt of the request for suspension by the party to proceedings, it shall be deemed an implied refusal.

(5) the order and the refusal of the suspension of proceedings is subject to appeal within 14 days of service of the order, respectively, from the expiration of the term for the pronouncement of Pará. 4 by the authority whose Act, be appealed to the administrative court at the seat of the territorial Directorate, in whose jurisdiction is located the body.

(6) within 14 days from receipt of the complaint, the Court makes an order that rejects it or cancel the order or refusal of the stay of proceedings.

(7) the definition of the Court at para. 6 is final.

(8) When the production was suspended in connection with the pending more information sharing with another country, the period of detention may not be longer than eight months. "

§ 2. In art. 113, para. 1. Add 2 "and head of the revision".

§ 3. In art. 114, para. 1 the words "art. 143 and, al. 2 "are replaced by" article. 143 m, al. 1. "

§ 4. In art. 119 the following modifications are made:

1. Paragraphs 2 and 3 shall be read with the following adaptations:

"(2) Revizionniât Act shall be issued by the authority assigned the revision, and the head of the review within 14 days from the filing of the objection or the expiry of the time limit for filing an objection. When the establishment of obligations or responsibilities in specific proceedings is inadmissible, the proceeding shall be terminated by order.

(3) When the authorities referred to in para. 2 cannot agree, the revizionniât Act, respectively the termination order is issued by the other authority revenue specified by the territorial Director or by a person authorised by him, on the basis of written notice from the authority that assigned the revision. "

2. in the Al. 4, the words "together with the order under paragraph 1. 2 ' shall be deleted.

§ 5. In art. 120, para. 1 is hereby amended as follows:

1. In paragraph 1 the words "issuing authority" is replaced by "the authorities who issued it.

2. Point 8 is replaced by the following:

"8. the signatures of the revenue bodies, issued the Auditors ' Act."

§ 6. In Chapter sixteen, the name of section V shall be replaced by the following: "Procedure of administrative cooperation with the Member States of the European Union, in the field of taxation".

§ 7. Article 143a shall be amended as follows:

"Object

Art. 143. (1) this section governs the rules for the implementation of administrative cooperation through the exchange of information, including by electronic means, with the Member States of the European Union, necessary to establish liability for the taxes referred to in art. 143 (b).

(2) this section governs and rules for interaction with the European Commission on issues related to the coordination and evaluation of the administrative cooperation referred to in paragraph 1. 1.

(3) the rules of this section shall not affect the application of the procedure for the implementation of mutual assistance in criminal matters, as well as additional commitments undertaken in the field of administrative cooperation with the Member States of the European Union, in accordance with the international treaties to which the Republic of Bulgaria is a party. "

§ 8. Article 143b is amended as follows:

"Range

Art. 143b. (1) in accordance with this section shall carry out administrative cooperation with regard to taxes, including local taxes, established by the Member States of the European Union.

(2) the provisions of this section do not apply to:

1. value added tax, customs duties and excise duties;

2. compulsory social security contributions;

3. the fees for the issue of certificates and other documents issued by State and local authorities;

4. claims of a contractual nature, including payments under contracts for services of public interest. "

§ 9. In article 143 shall be amended as follows:

"Competent authority

Art. 143. (1) the jurisdiction to carry out administrative cooperation with the competent authorities of the Member States of the European Union, in respect of the tax under art. 143 (b) is the Executive Director of the national revenue agency or authorised by officials.

(2) the Executive Director of the national revenue agency determines by order link in the structure of the National Revenue Agency, which carries out the contacts with other Member States of the European Union, in the field of administrative cooperation, carry out the functions of the respondent, respectively, requesting authority to the territory of the Republic of Bulgaria and the contacts with the European Commission. "

§ 10. Article 143 (d) shall be replaced by the following:


"Types of administrative cooperation

Art. 143. (1) the administrative cooperation under this section shall be effected by:

1. Exchange of information upon request;

2. automatic exchange of information;

3. the spontaneous exchange of information;

4. request for service;

5. presence and participation in administrative proceedings;

6. parallel inspections and audits.

(2) upon request, Exchange is the exchange of information, made on the basis of the request made by the requesting authority of a Member State of the European Union, to the requested authority of another Member State of the European Union, for the particular case.

(3) the automatic exchange of information is the systematic provision of another Member State of the European Union, of predefined information, without request, of a certain interval of time.

(4) the spontaneous exchange of information is the Exchange in which the Member States of the European Union, provide each other, on their own initiative, information relevant to the establishment of obligations for the tax under art. 143 (b). "

§ 11. (E) article 143 shall be amended as follows:

"The exchange of information upon request by a local applicant authority

Art. 143 e. (1) a local applicant authority may request the requested authority from another Member State of the European Union, to provide information that is relevant to the determination of the tax under art. 143 (b).

(2) the request under paragraph 1. 1 and all documents relating to it shall be sent electronically if possible, using a standard form.

(3) the request under paragraph 1. 1 shall contain at least the following information:

1. the name, respectively (company) name of person examined or revised;

2. the purpose for which the information is sought.

(4) the request under paragraph 1. 1 can contain:

1. the name, respectively (company) name and address of any person believed to have requested information;

2. other data that can facilitate the collection of information by the requested authority of another Member State of the European Union;

3. a request for the conduct of certain administrative proceedings;

4. request to send the originals of documents, provided that the national law of the requested Member State of the European Union, allows this.

(5) The application can implement reports, declarations or other documents, or certified true copies of their transcripts to be sent electronically.

(6) the request and the attached documents shall be sent by the requesting authority of the local language, agreed with other Member State of the European Union. By way of exception, the request shall be accompanied by a translation into the official language or one of the official languages of the requested Member State of the European Union, where it has made a reasoned request from the requested Member State of the European Union, for such a translation. "

§ 12. Article 143 is amended as follows:

"The exchange of information upon request of the applicant authority of another Member State of the European Union

Art. 143. (1) at the request of the applicant authority of another Member State of the European Union, asked the local authority provides information that is relevant to the determination of tax obligations under art. 143 (b).

(2) the local authority asked accepts the request for information and the attached documents in any language, agreed with the applicant authority of another Member State of the European Union. Translation of the Bulgarian language of the application and the documents can be requested on an exceptional basis, indicating the reasons therefor.

(3) a local authority shall provide requested information in its possession, or arrange to have carried out the measures provided for in this code, administrative procedures for the collection and provision of the information referred to in para. 1.

(4) the request for information may contain a reasoned request for the conduct of certain administrative proceedings, as well as the request to send the originals of the documents. The local shall immediately inform the requested authority, the applicant authority where it considers that the conduct of the administrative procedure is not necessary, stating the reasons.

(5) the costs incurred by the requested authority local in the implementation of administrative cooperation under this section does not recover from the requesting Member State of the European Union, except those for salaries of evaluators or by other experts. "

§ 13. Article 143 (g) shall be replaced by the following:

"Deadlines

Art. 143. (1) a local authority shall communicate the information requested under art. 143 (b) the applicant authority of another Member State of the European Union as soon as possible. When the authority has this information, it provides within two months from the date of receipt of the request, and in other cases, within 6 months from the date of receipt of the request, unless otherwise agreed.

(2) a local authority shall notify the applicant authority asked immediately, but not later than 7 working days from the date of receipt of the request, that it has received. Notification shall be made by electronic means, except in cases where this is not possible due to technical reasons.

(3) When the request there are omissions or additional information is required, the local requested authority within one month from the date of receipt of the request, inform the requesting authority thereof. In this case, the time limits referred to in para. 1 shall run from the day following the day on which the deficiencies are removed, respectively, in which the additional information was received.


(4) where the period referred to in para. 1 is insufficient for the collection and provision of the information requested, within three months of receipt of the request the local shall inform the requested authority the applicant authority, indicating the reasons for it and the period in which it will provide the information.

(5) in the event that the local authority has not requested the information requested and it is not possible to collect such information, or refused to provide it for the reasons set out in art. 143 p, al. 1, within one month from the date of receipt of the request, it shall inform the applicant authority, indicating the reasons therefor. "

§ 14. Article 143 (h) shall be replaced by the following:

"Automatic exchange of information

Art. 143. (1) the Executive Director of the National Revenue Agency shall forward to the competent authority of a Member State of the European Union, the information available for the following income of nationals of that Member State:

1. income from employment;

2. remuneration under contracts to manage and control LY;

3. insurance benefits/premiums paid under the insurance event occurred under contracts for life insurance when not falling within the scope of other Exchange of information between the Member States of the European Union;

4. pensions;

5. ownership and/or income from the sale or exchange of real estate, including the limited real rights over such property;

6. income from rent or other consideration providing for use of the immovable property.

(2) the Executive Director of the National Revenue Agency shall notify the competent authorities of the Member States of the European Union, and the European Commission for income under para. 1, which does not wish to receive information on the procedure of administrative cooperation or wishing to receive information only for income, the amount of which exceeds a certain threshold.

(3) the Executive Director of the national revenue agency not sending information under para. 1 the competent authorities of the Member States of the European Union, who have stated that they do not wish to receive information about certain income.

(4) the information referred to in para. 1 shall be sent in a standardized electronic format by 30 June of the year following the tax year in which it is made available.

(5) by 30 June each year, the Executive Director of the National Revenue Agency provides the European Commission statistics on the volume of automatic exchange and, if possible, information on Administrative and other costs and benefits associated with the Exchange, as well as changes to tax authorities or to other persons.

(6) the Executive Director of the National Revenue Agency shall notify the European Commission of agreements concluded with other Member States of the European Union, for the automatic exchange of information about additional types of income other than those referred to in paragraph 1. 1. "

§ 15. And article 143 shall be amended as follows:

"Spontaneous exchange of information

Art. 143. (1) the Executive Director of the National Revenue Agency provides on its own initiative, the competent authority of another Member State of the European Union, information relevant to the establishment of obligations for the tax under art. 143 (b), where:

1. There is reason to suggest the possible loss of income from tax in the other Member State of the European Union;

2. the taxable person uses a reduction or exemption from tax in the Republic of Bulgaria, which would lead to an increase in the amount of tax due or the tax in the other Member State of the European Union;

3. trade relations between a taxable person in the Republic of Bulgaria and the taxable person in another Member State of the European Union, shall be carried out in the territory of one or more countries in a way that could lead to a reduction or nonpayment of the tax in the Republic of Bulgaria and/or the other Member State;

4. There is reason to assume that reduction or tax evasion could be due to a sham transfer of profits within a group of undertakings;

5. the information sent by the competent authority of the other Member State of the European Union, has given the opportunity to know the facts and circumstances relevant to establishing liability for taxation in the other Member State;

6. the information may be useful for the competent authorities of the other Member States of the European Union.

(2) the Executive Director of the National Revenue Agency shall provide the information referred to in para. 1 the competent authority of the Member State of the European Union, in the shortest possible time, when has it, but not later than one month from the date on which the information is made known.

(3) the information referred to in para. 1 shall be sent in the form and by the procedure of art. 143 e, para. 2.

(4) where, by the order of spontaneous information exchange is tax under art. 143 (b) by a competent authority of another Member State of the European Union, Executive Director of the National Revenue Agency confirms its receipt immediately, but not later than 7 working days from the date of receipt. The acknowledgement is carried out in the form and by the procedure of art. 143 e, para. 2. "

§ 16. (K) article 143 shall be amended as follows:

"Presence and participation in administrative proceedings


Art. 143 HP (1) by agreement between the competent authorities of the Member States of the European Union authorised officials of one Member State may be present both in the services, in which the authorities of another Member State shall carry out their duties and in administrative proceedings carried out in the other Member State. In these cases the officials shall provide copies of the documents that contain information under art. 143. (2) the agreement referred to in paragraph 1. 1 may provides for the possibility of authorised officials of the Member State of the European Union, when present in administrative proceedings to request explanations from individuals, as well as to have access to any information relating to the implementation of administrative cooperation pursuant to this section.

(3) the refusal of individuals to assist the authorised officials from another Member State of the European Union, have the same effects as a refusal to assist the revenue body in accordance with this code.

(4) in the exercise of his powers the authorised officials from another Member State of the European Union, identify themselves with the document that verifies the identity and their official status. "

§ 17. Article 143 (l) shall be replaced by the following:

Parallel inspections and audits

Art. 143 l. (1) when the tax liability of one or more taxable persons constitute the mutual interest to two or more Member States of the European Union, the competent authorities of those States may, by mutual consent, to carry out parallel audits or audits within its jurisdiction with a view to exchanging the information received.

(2) the Executive Director of the National Revenue Agency can motivated to propose to the competent authorities of the other Member States of the European Union, to be conducted parallel inspections or audits, indicating the time limit for performing and persons – subject to control.

(3) Parallel inspections or audits shall be guided and coordinated by the authorised representatives appointed by the Executive Director of the National Revenue Agency, respectively, by the competent authorities of the participating Member States of the European Union.

(4) where a competent authority of another Member State of the European Union, proposed to be conducted parallel inspections or audits, Executive Director of the National Revenue Agency confirmed or substantiated refuses to participate in front of the body suggest the measure. "

§ 18. New art. 143 m:

"The request for service is made by a local applicant authority

Art. 143 m. (1) Local requesting authority may send the requested authority of another Member State of the European Union, a request for the service of acts and documents issued by the revenue bodies related to the implementation of the legislation in the field of taxation under art. 143 (b).

(2) the request shall be sent in the form and by the procedure of art. 143 e, para. 2.

(3) the request under paragraph 1. 1 shall indicate the subject of the instrument or document has to be served, the name, address and any other information useful for the identification of the addressee.

(4) the request under paragraph 1. 1 can be routed to another Member State of the European Union, just in case it is not possible to be carried out on the territory of the State or where such a service would entail excessive difficulties.

(5) The persons within the territory of another Member State of the European Union, can be served acts and documents and by sending a letter with acknowledgement of receipt or by electronic means. "

§ 19. New art. 143 n:

"The request for service of the applicant authority of another Member State of the European Union

Art. 143. (1) on the request for service of the applicant authority of another Member State of the European Union, the revenue bodies notified in accordance with the procedure laid down in this code, acts and documents issued by the administrative authorities of the other Member State, relating to the application of its legislation in the field of taxation under art. 143 (b).

(2) a local authority shall without delay inform the applicant requested authority of the other Member State of the European Union on the date of service of the document of the Act or under subsection. 1 the addressee. "

§ 20. New art. 143:

"Feedback

Art. 143 Oh. (1) where the information is provided by the procedure of art. 143, 143 and is also the Executive Director of the National Revenue Agency may request the competent authority of the other Member State of the European Union, to send feedback on the establishment of liability for the tax under art. 143 (b) as a result of the information obtained.

(2) if requested by a competent authority of another Member State of the European Union, a request for feedback in relation to exchanges on request or spontaneous exchange, Executive Director of the National Revenue Agency sends the information as soon as possible, but no later than three months from the date on which he has become known the result of the use of this information. The feedback is sent in compliance with the requirements of the tax-insurance information.

(3) in the automatic exchange of information, the Executive Director of the National Revenue Agency sends feedback to the Member States of the European Union, once a year, and in accordance with a bilateral agreed practical arrangements. The information is sent in the form and by the procedure of art. 143 e, para. 2. "

§ 21. New art. 143 p.:

"Privacy and disclosure of information. Score


Art. 143 p. (1) the information sent by the competent authority of another Member State of the European Union, and contains specific data for individualizing individuals and entities pursuant to art. 72, para. 1, is considered a tax and insurance information for the purposes of this code.

(2) the information referred to in para. 1 can be used:

1. for the purpose of establishing liability for the tax under art. 143 (b);

2. for the purposes of the establishment and collection of mandatory contributions, as well as to other public claims under art. 269 a, para. 1;

3. in the course of administrative and judicial proceedings in relation to the imposition of penalties for violation of tax legislation;

4. for any other purpose, other than those referred to in items 1 – 3 – where the competent authority of the Member State of the European Union, provided the information has enabled this and provided that, in that Member State information can be used for similar purposes.

(3) with the permission of the competent authority which supplied the information, it can be forwarded to the competent authority of a third Member State of the European Union, for the purposes referred to in paragraph 1. 2. It is estimated that the authorisation of the competent authority of the Member State of the European Union, which provided information, if, within 10 working days of receipt of the application it did not oppose the forwarding.

(4) the Executive Director of the National Revenue Agency may authorise the information he or she to the competent authority of a Member State of the European Union, to be forwarded to the competent authority of a third Member State. He can oppose the granting of the information on third country state within 10 working days of receipt of the request from the Member State of the European Union, which wishes to forward the information.

(5) the information referred to in para. 1 can be used as proof under the conditions and in accordance with this code.

(6) access to information under para. 1 can have the persons authorised by the authority for the accreditation of security at the European Commission, only when it is necessary for care, maintenance and development of the CCN network.

(7) the Executive Director of the National Revenue Agency provides the European Commission with the information needed to assess the effectiveness of administrative cooperation in combating tax evasion and avoidance, annual assessment of the effectiveness of automatic exchange of information as well as information on the practical results achieved. The annual assessment of the effectiveness of the automatic exchange of information shall be provided under the conditions and in the form adopted by the European Commission.

(8) the exchange of information under this section is subject to the law on personal data protection. "

§ 22. New art. 143: p

"Restrictions on the provision of information

Art. 143 p. (1) the local authority questioned is not required to provide information under this section when:

1. There is evidence that the competent authority of the other Member State of the European Union has not exhausted the usual means of obtaining the information requested in their own country;

2. the information reveals a commercial, industrial or professional secret or trade process, or its disclosure would be contrary to public policy;

3. the disclosure or collection of her conflict with Bulgarian legislation;

4. the competent authority of the other Member State of the European Union, cannot provide, under conditions of reciprocity, similar information.

(2) the refusal of the local requested authority for the provision of information is refused, stating the grounds of the Al. 1.

(3) paragraph 1 cannot be considered as a ground for refusal by the local authority when asked to provide information only because the information is held by a Bank, other financial institution, representative or person acting as a representative or trustee, or because it is linked to participation in a particular company.

(4) at the request of local information requested authority may refuse its submission pursuant to para. 1, 2, 3 and 4 on the ground that the requested authority has no interest in this information to establish the taxes. "

§ 23. New art. 143:

"Cooperation

Art. 143 (1) where, pursuant to an international treaty with a third State shall be granted greater cooperation in the field of exchange of information, it cannot be denied of a Member State of the European Union, which has stated that it wishes to establish such cooperation.

(2) in the event that the information obtained from a third country may be needed for the establishment or collection of the taxes referred to in art. 143 (b) in a Member State of the European Union, this information may be provided under this section with the permission of the source of the information.

(3) in the event that received from a Member State of the European Union, under the administrative cooperation can be useful to a third country, the information may be provided to a third country under the following conditions:

1. where there is consent of the competent authority of the State – the source of information;

2. where the third country is committed to assist in the collection of evidence for transactions with unusual or illegal nature, which are contrary or would lead to the violation of tax legislation.

§ 24. Former art. 143 m becomes art. 143 t and in it in the Al. 1, item 2, the words "article. 143 p "are replaced by" article. 143 (w) ".

§ 25. The former art. 143, 143, n o p p 142 and 143 shall become art. 143 w., 143, 143 u x and 143 c.


§ 26. Former art. 143 with becomes art. 143 h and in the Al. 1 the words "art. 143 p "are replaced by" article. 143 (w) ".

§ 27. Former art. 143 t becomes art. 143 w and it made the following changes:

1. In paragraph 8. 1 the words "art. 143 and 144 with ' shall be replaced by "art. 143 and 144 h "and the words" art. 143 p "are replaced by" article. 143 (w) ".

2. in the Al. 2 the words "art. 143 (d) and 143 (l) "are replaced by" article. 143 (h) and 143 (p) ".

§ 28. Former art. 143 w. becomes art. 143.

§ 29. In art. 183, para. 5, item 3 the words "law on excise duties ' shall be replaced by ' the law on excise duties and tax warehouses.

§ 30. In art. 278 and everywhere the words "art. 143 n ' shall be replaced by "art. 143 y "and the words" art. 143 with ' shall be replaced by "art. 143 pm. "

§ 31. In the additional provisions the following amendments and additions:

1. In paragraph 1:

a) point 12 shall be repealed;

(b) in paragraph 13), the letter ' (d) "the words" art. 143 p "are replaced by" article. 143 (w) ';

in 16 in), (c), the words "art everywhere. 143 p "are replaced by" article. 143 (w) ';

d) points 18 and 19 be amended thus:

18. "requesting authority" local ":

a) within the meaning of title two, Chapter sixteen, section V, unless otherwise specified, is an official or unit in the structure of the National Revenue Agency, as determined by the competent authority under art. 143 in to make a request for information or service to another Member State of the European Union;

(b)) within the meaning of title, fourth chapter twenty seven "a" unless otherwise specified, is the central contact point for the National Revenue Agency, respectively, liaison office or a Liaison Department established by the competent authority under art. 269 (b) make a request for mutual assistance to another Member State of the European Union, in the collection of public revenue.

19. "local requested authority":

a) within the meaning of title two, Chapter sixteen, section V, unless otherwise specified, is an official or unit in the structure of the National Revenue Agency, as determined by the competent authority under art. 143 (c) receives a request for information or service from another Member State of the European Union;

(b)) within the meaning of title, fourth chapter twenty seven "a" unless otherwise specified, is the central contact point for the National Revenue Agency, respectively, liaison office or a Liaison Department established by the competent authority under art. 269 (b) to receive a request for mutual assistance from another Member State of the European Union. ";

(e) in point 20), after the words "within the meaning of" insert "share second, Chapter sixteen, section V and";

It is in 22) in the text before paragraph (a), after the words "within the meaning of" insert "share second, Chapter sixteen, section V and" and after the words "within the scope of" art "is added. 143 (b) or (c) ";

(g)) is created that 24 and 25:

"24" available information "within the meaning of art. 143 (h) information on taxes on art. 143 b, by which the National Revenue Agency has and which, in accordance with the procedures for its collection and processing can be reproduced in a standardized electronic format.

25. "third country" means a State which is not a member of the European Union. "

2. In paragraph 2 (b) Finally a comma and add "as well as of Directive 2011/16/EC of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64/1 of 11 March 2011).

Transitional and final provisions

§ 32. Information under art. 143 (h) be made available to the competent authorities of the Member States of the European Union, with effect from 1 January 2015, for tax periods arising after 1 January 2014. By 1 January 2014, the Executive Director of the National Revenue Agency shall notify the Commission of the types of income under art. 143 h, para. 1, for which there is information available, and inform of any modification of these details.

§ 33. The Executive Director of the National Revenue Agency may refuse the provision of information regardless of the art. 143 p, al. 3 in the case of tax periods prior to 1 January 2011 and there is grounds for a refusal to provide this information in the previous row.

§ 34. (1) Uncompleted on the day of the entry into force of this Act, proceedings for the implementation of mutual assistance and exchange of information with the Member States of the European Union, in the field of taxes on income, property and insurance premiums shall be completed in accordance with this law. In these cases, the time limits laid down in Chapter sixteen, section V, shall run from the entry into force of this law.

(2) procedural acts carried out on the implementation of mutual assistance in uncompleted at the time of entry into force of this law the proceedings retain its action.

§ 35. (1) all proceedings instituted and pending inspection on the day of the entry into force of this law shall be completed in the previous row.

(2) within 30 days of the entry into force of this law the persons, parties in proceedings, stopped by the procedure of art. 34, para. 1 may appeal the order to stop production by the procedure of art. 34, para. 5.

(3) the provision of art. 34, para. 8 shall apply to proceedings pending inspection, suspended the term of suspension shall begin from the day of entry into force of this law.

§ 36. The law shall enter into force on 1 January 2013, with the exception of:

1. paragraph 1, which shall enter into force on the day of the promulgation of the law in the Official Gazette, and

2. paragraph 14 on the art. 143 h, para. 5, which shall enter into force from 1 January 2016.

The law was adopted by 41-Otto National Assembly on 11 October 2012 and is stamped with the official seal of the National Assembly.

President of the National Assembly Tsetska Tsacheva:

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