Publications

On April 8, 2022, was adopted the Council Regulation (EU) 2022/576 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine was. ...

The Corporate Sustainability Reporting Directive (CSRD) is one of the proposed measures within the Sustainable finance package, adopted on the 21st April 2021. The CSRD extends the scope and reporting ...

It is not news that the European Union is moving towards imposing a general, coordinated regulatory framework for the Member states of the Union concerning the disclosure of non-financial information. ...

According to the Local Taxes and Fees Act the real estate is subjected to a local tax. Pursuant explanation of the National Revenue Agency № 3-568 dated 10 May 2021, ...

The Supreme Administrative Court (“SAC”) has referred a preliminary inquiry to the Court of Justice of the European Union (“CJEU”) in relation to a direct negotiation public procurement procedure with ...

The matter concerning production and/or the trade with medical devices, apart from attracting everyone’s wider interest, also reveals several peculiarities regarding the legal regimes, under which these devices should be ...

This article aims to briefly illustrate the procedure for issuing a residence permit for the purpose of exercising a highly qualified activity type “EU Blue Card” for foreigners in the ...

The subject of this article is the preliminary contract, which finds wide application because of its many conveniences and suitability to current social and economic relations. Regulation of the preliminary ...

We have written more than once about the taxation of cryptocurrency trading income. But with the development of virtual investments, this issue is becoming more and more relevant as more ...

An important part of the registration of a natural or legal person who carries out commercial activity, which is often overlooked, is the special registration under Article 97a of the ...

European Pension Each citizen of a European Union (EU) member state who has worked on the territory of more than one member states and has insurance period in the respective ...

At a time when one of the main topics in our daily lives is the green pass, we would like to share some words about the green certificates that existed ...

At the end of 2020, amendments to the Commercial Register and Non-Profit Legal Entities Register Act (CRA) were adopted through the Transitional and Final Provisions of the Execution of Sentences ...

Analyzing a recent decision of the Supreme Court of Cassation of 23.09.2021, this article examines the main characteristics of the legal (quasi-personal) easement established in Art. 64 of the Energy ...

Frequently, legal practice raises the question what happens to the shares of a deceased shareholder in a limited liability company. This question is quite reasonable since, from legal point of ...

What is “permanent address” and what is it used for? The Civil Registration Act (CRA) contains a definition of “permanent address” but does not answer the question of what it ...

In a recent ruling, the Supreme Court of Cassation (SCC) unified its conflicting case law on the differences between the closure of a part of an enterprise, reorganisation, and staff ...

On 16.09.2021 the Supreme Administrative Court (SAC) adopted Interpretative Decision No. 9/2021 (the Decision) on the regulation of the wholesale of food and flowers. The question raised concerns precisely about ...

Contracts are to be interpreted when there is a dispute between the parties over the exact meaning of the contract’s provisions. The practice of the Supreme Court of Cassation (SCC) ...

In one of its recent judgements, the Supreme Court of Cassation (SCC) has interpreted the question whether photovoltaic power plants (PPP) and the land on which they are built constitute ...

It is generally provided in the legislation in force each shareholder is entitled to a part of the profits proportionate to his/her shareholding. In order the profits to be distributed, ...

The deadline for transposing Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law ...

Often in cases of construction of streets and other urban amenities private real estates are being expropriated in favour of the respective municipality. Under the legislation into force, in such ...

The COVID-19 pandemic has put employers in the Republic of Bulgaria in a delicate position. They face a difficultly achievable balance between ensuring healthy and safe working conditions and their ...