Abstract:

6183 Law on the Procedure of Delivery of Amme Accounts (AATUHK) is one of the security measures taken in order to guarantee or facilitate the delivery of public accounts. In general, guarantee is a protection measure aimed at ensuring that the public administration will take the public against the risks that may arise in the future. The guarantee is requested in the receiving taxation apartment without the need for a court decision if certain conditions specified in the law are fulfilled. The request for guarantee is an administrative process because it affects the legal status of the recipient, especially the property rights and generates some consequences. The process of requesting warranty begins, and in some cases it is also concluded with a warranty and warranty. Our work is to identify and evaluate the conditions necessary to operate the insurance institution that is organized in order to protect public receipts, in particular the reasons that require the insurance request in the context of law, teaching and judicial decisions.

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