ОТНОСНО ПРАКТИКАТА ДА СЕ ИЗИСКВА ПРЕДСТАВЯНЕ НА ДЕКЛАРАЦИЯ ПО ЧЛ. 264 ОТ ДОПК ПРИ ВПИСВАНЕ НА ЗАКОННА ИПОТЕКА

The article examines the practice of some of the judges at the Registry agency to require the submission of a declaration under art. 264 of the Tax and Social Insurance Procedure Code when entering a legal mortgage. Consideredis the question: how thosewho by law have the right to register a legal mortgage to obtain this declaration, although for the establishment of a legal mortgage, unlike a contractual mortgage, is not requireda statement of intent by the mortgage debtor, on the contrary, the entry of the legal mortgage is a unilateral act of the creditor and does the requirement of such a declaration, although it corresponds to the letter of the law, actually correspond to the purposeof the same?To what extent are the refusals of the judges at the Registry agency in the above-described hypothesis lawful, resp. should they be annulled as illegal and should the entry be indicated? The article aims to present the existing and currently contradictory case law regarding the need to submit a declaration under Art. 264, para. 1 of the Tax and Social Insurance Procedure Code upon entering of a legal mortgage.