REPUBLIC OF BULGARIA THIRTY-NINTH NATIONAL ASSEMBLY LAW ON THE FORFEITURE OF CRIMINAL ASSETS TO THE EXCHEQUER

Transcription

1 REPUBLIC OF BULGARIA THIRTY-NINTH NATIONAL ASSEMBLY LAW ON THE FORFEITURE OF CRIMINAL ASSETS TO THE EXCHEQUER CHAPTER ONE GENERAL PROVISIONS Article 1 (1) This law lays down the conditions and the procedure for ordering injunctions in respect of and forfeiting to the Exchequer any property acquired, directly or indirectly, from criminal activity. (2) Any property acquired, directly or indirectly, from criminal activity, where such property is not subject to restitution to the victim nor to forfeiture to the Exchequer under any other law, shall be subject to forfeiture under this law. Article 2 The purpose of this law shall be prevention and limitation of the possibilities to derive proceeds from criminal activity and prevention of the disposal of criminal assets. CHAPTER TWO GROUNDS AND SUBJECT FOR FORFEITURE OF CRIMINAL ASSETS TO THE EXCHEQUER Division I Grounds to Forfeit Criminal Assets to the Exchequer Article 3 (1) The procedure under this law shall be conducted where it is established that an individual owns assets of substantial value reasonably assumed to have been acquired from criminal activity, and that a criminal proceeding has been instituted against such an individual in respect of: 1. Article 108a, Section 1 [terrorism]; Article 108a, Section 2 [financing of terrorism]; Article 109 [creation, leadership or participation in an organized criminal group that has as its aim to commit crimes under Article 108a, Sections 1 and 2]; Article 110 [preparation for terrorism]; 2. Article 116, Section 1, Subparts 7 and 10 [homicide]; 3. Articles 155, 156, 159 [enticement to commit prostitution]; 4. Articles 159a 159c [trafficking in human beings]; 5. Articles a [theft of a motor vehicle]; 6. Articles [robbery of a motor vehicle]; 7. Articles [misappropriation]; 8. Articles , Article 212, Paragraphs 3, 4 and 5, Article 212a, 213 [fraud];

2 9. Articles 213a 214 [extortion]; 10. Articles 215, Section 2, Subpart 1 [constructive theft]; 11. Articles 227c and 227d [intellectual property crimes]; 12. Article 233 [crimes related to dual-use goods]; 13. Article 235 [poaching]; 14. Articles a [smuggling]; 15. Articles [counterfeiting of currency] and [bank fraud]; 16. Articles 253 [money laundering] and 253a [preparation to commit money laundering or association for this purpose]; 17. Article 257, Section 1 [tax evasion]; 18. Article 282, Section 5 [public corruption]; 19. Articles [bribery]; 20. Article 308, Sections 2, 3 and 5 [counterfeiting of documents]; 21. Articles a [forming or leading of organized criminal group]; 22. Article 327, Sections 1 3 [illegal gaming]; 23. Articles 337 and 339 [manufacturing or possession of illegal weapons]; 24. Article 346, Section 2, Subpart 4 and Section 3 [vehicle misappropriation]; 25. Articles 354a, 354b, Sections 4, 5 and 6 and Article 354c [drug trafficking]. (2) The procedure under this law shall also apply where there is prima facie evidence of property of a substantial value that is reasonably assumed to have been acquired from criminal activity, but: 1. no criminal proceeding has been launched or the criminal proceeding launched has been discontinued because the perpetrator has died, or 2. no criminal proceeding has been launched or the criminal proceeding launched has been discontinued because, after the commission of the crime, the perpetrator was affected by a lasting mental disorder that caused insanity; or no criminal proceeding has been launched or the criminal proceeding launched has been discontinued because of grant [by Parliament] of amnesty, or 3. the criminal proceeding is stayed on grounds of Article 22 of the Criminal Procedure Code. (3) The procedure referred to in Article 3, Section 1 shall also apply against property of a substantial value that has been acquired from criminal activity where that property is abroad and falls outside the criminal jurisdiction of the Republic of Bulgaria. Division Two Criminal Assets Subject to Forfeiture to the Exchequer Article 4 (1) Property acquired during the period under examination by any individual in respect of whom the grounds referred to in Article 3 are satisfied shall be forfeited in accordance with this law,

3 provided that in the specific case at hand it can be reasonably assumed that the property acquired is linked to the criminal activity of the individual and no legitimate source has been identified. (2) Where the property referred to in Article 4, Section 1 has been transferred to third parties for consideration, and the actual value of the acquisition has been paid, the property subject to forfeiture shall be only the consideration received by the individual referred to in Article 4, Section 1. Article 5 The criminal assets shall also be forfeited by the heirs or the legatees of the individual having acquired such assets, up to the value of what they have received. Article 6 Under the conditions and following the procedure set out in this law, any criminal assets included in the patrimonium of a legal person that is controlled by the respondent,* either independently or jointly with another natural or legal person, shall also be forfeited to the Exchequer. The assets shall also be forfeited in the event of succession to the corresponding legal person. Article 7 The following transactions and acts involving criminal assets shall also be invalid vis-à-vis the State, and anything given thereunder shall be subject to forfeiture: 1. gratuitous transactions with third parties, be they individuals or legal persons; 2. transactions for consideration with third parties where the latter knew the property derived from criminal activity, or where such third parties acquired the property to conceal it or to disguise the illicit origin or the actual rights in or to such property. Article 8 (1) Any criminal assets transferred during the period under examination to a spouse, relatives in the direct line, irrespective of the degree of lineal kinship or up to the second degree inclusive of collateral kinship or affinity, shall be subject to forfeiture under the conditions and following the procedure laid down in this law, when they knew that the property was acquired through criminal activity. (2) The knowledge of persons under Article 8, Section 1 is presumed unless the opposite is proven. * The term respondent is used to denote the person/individual under examination (note of the translator). Article 9 Unless the opposite is proven, any property the respondent s spouse or descendants under the age of eighteen have acquired in their own names from third parties shall be deemed acquired for the

4 account of the respondent, where the acquisition is of substantial value; exceeds significantly the income of those persons during the period of examination; and for which no legitimate source can be identified. Article 10 Any criminal assets that are a part of community property shall also be subject to forfeiture to the Exchequer, when there no personal or financial contribution of the other spouse concerning the acquisition of the property. Article 11 The rights of the State under this law shall extinguish upon the expiration of a twentyfive-year period of prescription. The period of prescription shall run from the date of acquisition of the property. CHAPTER THREE CRIMINAL ASSETS IDENTIFICATION BODIES Division I Criminal Assets Identification Commission Article 12 (1) The Criminal Assets Identification Commission, hereinafter referred to as the Commission, is a specialised state authority in charge of inspecting the property of persons against whom the conditions under Article 3 apply for the purpose of identifying criminal assets. (2) The Commission is a legal person having its seat in Sofia and is a first-level budgetspending unit. (3) The Commission shall be a collegial body consisting of five members including a chairperson and a deputy chairperson. The chairperson shall be appointed by the Prime Minister; the deputy chairperson and two of the members shall be elected by the National Assembly; and one of the members shall be appointed by the President of the Republic. (4) The members of the Commission shall be elected or appointed, accordingly, for a term of five years and shall be eligible for no more than two consecutive terms of office. (5) The members of the Commission shall be Bulgarian nationals who have full legal capacity; have not been sentenced for an intentional indictable offence; hold a university degree in law or in economics; and have at least five years of work experience in a relevant field. The chairperson of the Commission must hold a university degree in law.

5 (6) The powers of Commission members shall be terminated earlier than the expiration of the term of office in the following situations: 1. death; 2. resignation; 3. objective impossibility to fulfil one s duties for a period longer than six months; 4. sentence for an intentional indictable offence. (7) In the cases referred to in Section 6, the relevant authority shall appoint or elect, accordingly, a new member to occupy the position up until the expiration of the respective term of office. (8) The Commission shall have territorial units with the status of territorial directorates. (9) The directors of territorial directorates and the inspectors at those directorates shall perform the criminal assets identification procedure. Directors of the territorial directorates can only be persons holding university degree in law or in economics. (10) The Commission shall adopt Rules of Procedure that prescribe its organisation and proceedings, as well as the number of its staff, areas of operation, and work organisation of its territorial directorates. Article 13 (1) The Commission shall make decisions on: 1. instituting criminal assets identification procedures; 2. presenting to the court reasoned requests for injunction orders; 3. presenting to the court reasoned requests for the forfeiture of criminal assets to the Exchequer; 4. appointing the directors of the territorial directorates and, on a proposal from the directors, designating the inspectors thereat; 5. exercising other powers laid down in this law. (2) The chairperson of the Commission shall: 1. represent the Commission or authorise other members to represent it; 2. organise and manage the operations; 3. schedule and preside over the meetings; 4. monitor and be responsible for the execution of the budget; 5. issue penalty warrants for violations of this law. (3) In exercising its powers, the Commission shall pass decisions by a majority of more than half of its members. The decisions referred to in Article 13, Section 1, Subparts 1, 2 and 3 shall be reasoned. 5 (4) The Commission shall draft on an annual basis and present, before the end of March of next year, a report of its activities to the National Assembly, the President of the Republic, and the Council of

6 Ministers. (5) The report referred to in Section 4 shall be loaded on the Commission s website in the Internet. Article 14 The information collected by the criminal assets identification bodies in exercising their powers shall qualify as official secrets. Division II Powers of Criminal Assets Identification Bodies Article 15 (1) The bodies under Article 12, Section 9 shall conduct inspections and collect evidence to identify the origin and the location of property acquired, directly or indirectly, from criminal activity. The bodies shall be entitled to request assistance and seek information from all State and municipal authorities. The provision of the information sought cannot be declined or limited on grounds of official or commercial secrecy. (2) An inspection under this law cannot continue for more than ten months. By way of exception, the Commission shall be entitled to grant one extension of that period by three months. (3) The procedure under this law shall be instituted by virtue of a decision by the Commission to open a criminal assets forfeiture procedure. The decision shall not be subject to service of process nor appeal. The criminal assets identification bodies shall draw up a record of their steps under this law. Article 16 (1) The Financial Intelligence Agency; Public Internal Financial Control Agency; National Audit Office; Privatisation and Post-Privatisation Control Agency; Customs Agency; General Tax Directorate; real estate registration services; district courts in charge of keeping commercial registers; and the relevant services of the municipal and regional administration shall provide the criminal assets identification bodies, on a priority basis, with the information necessary for the inspections under this law. (2) The criminal assets identification bodies; bodies of the Ministry of Interior; and investigation and the prosecution offices shall carry out joint steps aimed at attaining the objectives of this law. (3) The implementation of the interaction referred to in Section 2 shall be governed by an

7 instruction issued jointly by the Minister of Finance; Minister of Interior; Prosecutor General; and Director of the National Investigation Service. Article 17 (1) The criminal assets identification bodies under Article 12, Section 9 shall have the power to require a respondent to submit within 14 days a declaration in writing concerning: 1. the real estate and any other property, motor or marine vehicles, rights in rem attaching to real estate, cash deposits, securities, pieces of art, movable archeological valuables, stock in commercial companies, receivables, patents, trade marks and industrial designs, owned by that respondent and by the members of his family; 2. a list of the bank accounts, in the country and abroad, held by the respondent and by the members of his family; 3. any source of income and the grounds for the acquisition of the property under Article 17, Section 1, Subpart 1 and for the maintenance of the family; 4. any transactions in real estate, chattels, stakes and shares in commercial companies or in any other property entered into during the period under examination by the relevant respondent and by the members of his family, as well as the sources of the funds used to make those transactions; 5. any debts toward third parties, where those have been reported in annual tax returns. (2) When the respondent under Article 17, Section 1 is deceased, the declaration shall be submitted by his heirs and legatees. (3) A declaration under Article 17, Section 1 may also be required from the third parties having acquired property from the respondent, where data exist that those parties knew about its criminal origin, as well as from the persons in respect of whom data exist showing that they have acquired property in their own names through funds belonging to the respondent. (4) For a respondent that is a legal person, the declaration shall be required from the individuals who represent, manage or control the legal person, as well as from any individual who represented, managed or controlled the legal person during the period under examination. The declaration shall disclose information listed in Article 17, Section 1, Subparts 1-5 for person defined by Article 6 of this law. (5) Where the respondent fails to submit the declaration within the time limit, submits an

8 incomplete declaration, or refuses to submit a declaration, unless the opposite is proven, this action shall be presumed to be for the aim of concealing the criminal origin of the property that was not declared. (6) In its request for completing and submitting a declaration addressed to the person referred to in Article 3, Section 1 the body shall set the period to be covered by the inspection. (7) The form of the declaration referred to in Article 17, Section 1 shall be approved by an order of the Commission and published in the State Gazette. Article 18 (1) The bodies under Article 12, Section 9 shall verify: 1. the property acquired, the legal grounds for its acquisition, and its value; 7 2. the transformation of the property; 3. the income of the respondent; 4. the public-law debts to the Exchequer and to the municipalities paid by the respondent; 5. the normal and exceptional expenses of the respondent; 6. the tax returns of the respondent; 7. any other circumstances relevant to the clarification of the origin of the property and the manner of its acquisition by the respondent, the members of his family and third parties. (2) In carrying out the inspection under Article 18, Section 1, the bodies under Article 12, Section 9 shall have the power to: 1. require explanations from the respondent; 2. appoint expert witnesses; 3. collect documentary evidence; 4. require from all persons as well as state and municipal authorities information and data, and perform particular activities relevant to the identification of the origin of the property and its value; 5. require the documents prescribed by law concerning the origin of the funds and the manner of acquiring and disposing of a legal person's assets; 6. collect and inquire into any other evidence relevant to the clarification of the origin of the property. 7. conduct actions for search and seizure under the rules of the Criminal Procedure Code when there is sufficient grounds to assume that certain premises or with in a person there is property, objects, documents or computer information systems, containing computer data that might be relevant to the procedure under this law. Article 19 The Commission and the directors of the territorial directorates may seek from the court

9 to lift the bank secrecy under Article 52 of the Banking Act and secrecy under Article 71 and Article 133 of the Law on Public Offering of Stocks and Shares when it is necessary for the purposes of this law. Article 20 Public officials, who in the performance of their official duties, become aware of circumstances concerning property acquired directly or indirectly from criminal activity must notify thereof the bodies under Article 12, Section 9 and provide them with the data available to them. CHAPTER FOUR CONDITIONS AND PROCEDURE FOR ORDERING INJUNCTIONS AND FORFEITING CRIMINAL ASSETS TO THE EXCHEQUER Division I Injunctions Article 21 (1) The pre-trail authorities shall forthwith notify the directors of the territorial directorates for criminal assets identification of any criminal proceeding launched for a crime from among those listed in Article 3, Section 1. The notification shall identify the person subject to criminal proceedings, offence and period of criminal activity, and shall include any information available to the pre-trial authorities concerning the property of the person. (2) The pre-trial authorities must also notify the directors of the territorial directorates for criminal assets identification whenever the prerequisites referred to in Article 3, Section 2 exist. Article 22 (1) The director of the relevant territorial directorate shall prepare a report to the Commission upon receipt of a notification under Article 21, Sections 1 and 2. Based on that report, and motivated and supported by evidence under this law, the Commission shall lodge an application with the district court in the jurisdiction where the individual's permanent address or the address of the legal person is found, accordingly, or, if the property includes real estate, the district court in the area where the estate is situated, to make the relevant injunction orders (to secure a future forfeiture). (2) The court shall order the injunctions provided for in the Civil Procedure Code. (3) When a risk exists for the criminal assets to be squandered, destroyed, concealed or disposed of, the court may order, on application from the bodies referred to is Article 12, Section 9, the sealing off of

10 premises, equipment, means of transportation and any other items or facilities where such assets are stored. Article 23 (1) The court shall pronounce on the date of receipt of the application by issuing an order whereby it grants or refuses the injunction sought. An order granting an injunction shall be subject to immediate enforcement. (2) The order of the court granting or denying the injunction shall be subject to appeal. (3) The measure referred to in Article 23, Section 1 shall cover the interest and the acquisition of other civil fruits from any property covered by injunctions under this law. (4) The court may grant leave for payments or other acts of disposal to be affected with property covered by injunctions under this law where necessary for: 9 1. medical treatment or to satisfy other urgent humanitarian needs of the individual whose property is covered by injunctions or of a member of his family; 2. paying alimony or maintenance; 3. discharging debts to the Exchequer; 4. paying emoluments for work done; 5. paying compulsory social security and health contributions; 6. incurring expenses needed to preserve and maintain the property covered by injunctions; 7. incurring expenses in relation to the procedure under this law; 8. paying fees to a trustee in insolvency proceedings. (5) The leave referred to in Article 23, Section 4 shall be granted on a case-by-case basis, based on a reasoned application from the party concerned, or where the discharge of debts to the Exchequer is at stake, also on the initiative of the director of the relevant territorial directorate for criminal assets identification. The court shall pronounce within 48 hours from the receipt of the application. (6) Perishable assets or assets the preservation of which entails large expenses shall be sold by the bodies of the Public Receivables Agency under the procedure set out in the Tax Procedure Code, and the proceeds shall be credited to a special account. (7) No injunctions shall be ordered for property that cannot become the subject of enforcement.* Article 24 (1) If, pursuant to procedures under this law, it is established by an act issued by the Commission for criminal assets identification that a property covered by an injunction has legitimate origin,

11 the court shall lift the injunctions on application from the party concerned or on the motion of the Commission. (2) Any third party claiming independent rights in or to a property covered by injunctions may seek the lifting of those injunctions. (3) Any application under Section 2 shall be accompanied by a declaration identifying the sources of the funds and the grounds for the acquisition of the property and evidence thereof. Article 25 In the event of insolvency proceedings or proceedings for the dissolution of a legal person or for the termination of a sole trader that have started after the date of the injunction order, the property covered by an injunction under this law shall be accordingly excluded from the pool of insolvency or from the property subject to liquidation. * This provision implicitly references for example Article 339 Civil Procedure Code, which excludes certain items from enforcement proceedings, including personal belongings intended for day-to-day use; food and fuel needed by the debtor's family; and the home of a debtor or his family where there is no other estate (note of the translator). Article 26 Injunctions shall be ordered in accordance with this law for any property, acquired from criminal activity, in the territory of the Republic of Bulgaria for which a request is made by the competent authorities of another country, where so provided in an international treaty to which the Republic of Bulgaria is a party. Division II Proceedings for Criminal Assets Forfeiture to the Exchequer Article 27 (1) On the basis of the evidence collected, the director of the relevant territorial directorate for criminal assets identification shall draft a reasoned opinion describing the type and the value of the property which is reasonably assumed to have been acquired from criminal activity and which is subject to forfeiture to the Exchequer, as well as the evidence establishing the circumstances thus described. (2) In cases other than those referred to in Article 3, Section 2, the Commission shall lodge a reasoned request for forfeiture to the Exchequer only after the guilty sentence under the criminal proceedings has come into force.

12 Article 28 (1) The Commission shall file the reasoned criminal assets forfeiture application with the respective district court in the area where the permanent address of the person is or in the area where the legal person is located. Where the property includes chattels and real estate, the application shall be filed with the district court in the area where the real estate is located and where the property includes more than one real estate, the application shall be filed with the district court in the area where the estate with the highest taxable value is located. The reasoned opinion and the written application shall have the effect of an action brought. (2) The district court shall institute a proceeding and publish in the State Gazette a notice containing: the case number, data about the application received, an inventory of the assets, an indication of the time period for the parties concerned to lodge their claims in respect of the assets, and the date scheduled for the first hearing which cannot be earlier than three month from the date of publication of the notice. (3) The persons referred to in Articles 5-10 shall also step in as defendants to the proceedings. (4) The defendants must exhaust all their objections in that proceeding. (5) In the cases referred to in Article 3, Section 2, the fact that the property was acquired from criminal activity shall be established in the proceeding referred to in Sections 1 4 and in accordance with Article 97, Section 4 of the Civil Procedure Code. Article 29 Any third party claiming independent rights in or to the assets may step in the proceedings by bringing the relevant action before the first instance court. Article 30 (1) The court shall sit in a public hearing. Participation in the proceedings of a public prosecutor shall be required. (2) The court shall deliver a judgement that is subject to appeal under the general rules. (3) When the court refuses the asset forfeiture application, the court shall also lift the injunctions. Article 31 When the proceedings conclude without a decision for asset forfeiture, the Commission may refer the case to the General Tax Director, in which case the collected evidence shall constitute good evidence in any proceedings under the Tax Procedure Code.

13 Division III Liability Article 32 Any damage caused by illegal actions or omissions occurring in relation to the implementation of this law shall result in liability by the State in accordance with the Law on the Liability of the State for Damage Caused to Citizens. CHAPTER FIVE INTERNATIONAL COOPERATION Article 33 The Commission for criminal assets identification shall exchange information for the purposes of this law with the competent authorities of other countries and with international organisations on the basis of international instruments and international treaties in force for Bulgaria. CHAPTER SIX ADMINISTRATIVE LIABILITY PROVISIONS Article 34 A public official guilty of offending Article 15, Section 1 shall be liable to a fine from 1000 to 2000 Levs, where the offence does not otherwise constitute a crime. Article 35 (1) The statements whereby the offences are established shall be drawn up by the director of the relevant territorial directorates for criminal assets identification or by public officials authorized by them, and the penalty warrants shall be issued by the chairperson of the Commission or by public officials authorised by him. (2) The statements shall be drawn up, and the penalty warrants shall be issued, appealed and enforced in accordance with the Law on Administrative Offences and Penalties. ADDITIONAL PROVISION 1. For the purpose of this law: 1. Instituted criminal proceedings means: - In preliminary proceedings from the moment of charging the person - In police proceedings after interviewing the person in his capacity of a perpetrator or if in respect of the person measures of coercion have been taken, or search and seizure have been made. 2. "Substantial value" means any value in excess of Levs. 3. Criminal activity means an activity that comprises the elements of any of the crimes

14 listed in Article 3, Section 1 of the Law. 4. "Control of a legal person" means the right to appoint or remove the majority of the members of a legal person s governing or supervisory body; holding the majority of voting shares or stakes; and managing the business of a legal person on a contractual basis. 2 The issues not covered by this law shall be governed mutatis mutandis by the provisions of the Civil Procedure Code. TRANSITIONAL AND FINAL PROVISIONS 3 The proceeding under this Law shall also be conducted with respect to property acquired directly or indirectly from a crime prior to the entry into force of this Law. 4 (1) Within three months from the entry into force of this law, the National Assembly shall elect and the President and the Prime Minister shall appoint the relevent members of the Commission for criminal assets identification. (2) Within one month as from its creation, the Commission shall adopt a Regulation on its structure, as prescribed by Article 12, Section (1) Within three months from the expiration of the term under 4, Section 2 of the Transitional and Final Provisions, the pre-trial authorities shall notify the directors of the relevant territorial directorates for criminal assets identification of individuals against whom criminal proceedings have been instituted for any crime from among those referred to in Article 3, Section 1 or in respect of whom the prerequisites referred to in Article 3, Section 2 exists. (2) Within the time limit prescribed by 5, Section 1 of the Transitional and Final Provisions, the courts shall notify the directors of the relevant territorial directorates for criminal assets identification of guilty verdicts for crimes from those referred to in Article 3, Section 1 that came into effect during a period of five years prior to the entry into force of this law. 6 The Law on Measures against the Financing of Terrorism (published, State Gazette, issue 16

15 of 18 February 2003, amended, SG, issue 31 of 4 April 2003) is amended and supplemented as follows: 1. In Article 3, Section 2 the conjunction and is deleted, a comma is inserted and the text and the Commission for criminal assets identification is added at the end. 2. Article 12 is amended as follows: Article 12. The measures under Article 3, Section 1 shall be lifted within seven days as from the promulgation in the State Gazette of the decision of the Council of Ministers whereby the natural or legal persons, groups or organisations are removed from the list, unless within that time limit the Commission for criminal assets identification has not submitted a court order extending any such measure. 7. Article 25 of the Law on Notaries and Notarial Operations (published, SG, issue 104 of 6 December 1996; amended, SG, issues 117, 118, and 123 of 1997; issue 24 of 1998; issue 69 of 1999; and issue 18 of 25 February 2003), is amended and supplemented as follows: 1. A new Section 2 is inserted: (2) Before drawing up the relevant deed, the notary shall verify whether or not an injunction has been ordered under the Law on Criminal Assets Forfeiture to the Exchequer. 2. The now existing Sections 2, 3 and 4 become Sections 3, 4 and 5, accordingly. 3. The now existing Section 5 becomes Section 6 and the words Section 2 in it are replaced with Section The now existing Section 6 becomes Section In Article 52, Section 5, Subpart 2 of the Law on Banks (published, SG, issue No. 52 of 1997; am. and suppl., SG, issues 15, 21, 52 and 70 of 1998; issues 54, 103 and 114 of 1999; issue 1, 63 and 92 of 2000; issue 1 of 2001; issues 45, 91 and 92 of 2002, and issue 31 of 2003)a new Subpart 2a is inserted: 2a. The Commission for criminal assets identification and the directors of the territorial directorates. 9. The Tax Procedure Code (published, SG, issue 103 of 1999; Judgement No. 2 of the Constitutional Court of 2000, issue 29 of 2000; am. and suppl., SG, issues 63 of 2000, 109 of 2001, 45 and 112 of 2002, and issues 42, 112 and 114 of 2003) is amended and supplemented as follows: In Article 12, Section 2, Subpart 4, the conjunction "and" is replaced with a comma, and the

16 following text is added at the end of the sentence: "and the Commission for criminal assets identification. 10 In Article 71, Section 6 of the Law on Public Offering of Stocks and Shares (published, SG, issue No. 114 of 1999, amended SG, issue No. 63 and No. 92 of 2000; issue No. 28, 61, 93 and 101 of 2002; issue No. 8, 31, 67 and 71 of 2003; issue No. 37 of 2004) a new Subpart 2a is inserted as follows: 2a. The Commission for criminal assets identification and the directors of the territorial directorates. 11. (1) The Law on the Property of Citizens (published, SG, issue No. 26 of 1973; amended SG, issue No. 32 of 1973; issue No. 43 and 78 of 1973; issue No. 21 of 1975; issue No. 102 of 1977; issue No. 3, 52 and 65 of 1980; issue No. 43 of 1984; issue No. 88 of 1986; issue No. 26 of 1988; issue No. 31 of 1989; issue No. 21 of 1990; issue No. 44 of 1996) is repealed. (2) Pending procedures under the Law on the Property of Citizens shall continue under its rules. The XXXIX National Assembly adopted this Law on February 16, The Law is sealed with the official seal of the National Assembly.