Publications

In order to extend the sanctions against Russia, the Council of the European Union adopted Council Regulation (EU) 2022/576 of 8 April 2022 amending Regulation (EU) No 833/2014 of 31 ...

This judgment of the Court of Justice of the European Union (CJEU) from May 2023 clarifies the possible meaning of the writing off of goods that occurred after VAT return, ...

Food supplements are becoming increasingly popular on the Bulgarian market. Interest in them grows exponentially with the discovery of new food products and ingredients to assist each of us on ...

Lately, many cases arise, where documents, issued by public authorities, and by revenue authorities in particular, are being appealed. The appealed documents are usually audit assignment orders, audit reports and ...

Matters concerning the inheritance of shares in companies registered in Bulgaria hold significant importance and are frequently encountered. These issues present a multifaceted challenge, encompassing a diverse array of complexities ...

Discover the possibilities of obtaining compensation for damages incurred during the appeal of Audit Acts, particularly regarding attorney’s fees. This comprehensive guide outlines the process for companies and individuals to ...

The problem of acquiring Bulgarian citizenship by origin is becoming more relevant, especially in recent years, during which the political and demographic problems of the countries have forced changes in ...

The cumulative sealing of a commercial establishment and the imposition of a financial penalty by the tax authorities for failure to issue a receipt by an individual/legal entity registered under ...

Processing personal data is an extremely responsible task, especially when it comes to the category of more sensitive personal data outlined in Regulation (EU) 2016/679 (“the Regulation”). Information regarding a ...

The practical importance of the answer to the question of what type of contract we conclude by leaving a vehicle on a paid parking lot is mainly grounded on the ...

The Local Taxes and Fees Act (“The Act”) is the legal basis, according to which the different types of real estates are declared and taxed.  Even though the Act envisions ...

VAT Rules and Tax Treatment for Solar Power Plant Construction in the EU If you are a company registered under the Value Added Tax Act (“VAT Act”) and you are ...

In a decision dated February 2023 the Administrative Court-City of Sofia (ACCS) proclaims a tax assessment null and void. SAC considers the ground for assignment of the particular tax audit ...

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 ...