The Resolution No 3 (Resolution) of the Constitutional Court (CC) interpreted the Constitution of the Republic of Bulgaria on the effect of the resolutions of the CC, which declares unconstitutionality ...

Our colleague Diavena Kalcheva explains the dismissal from the point of view of the employees and the employer. For more useful information on labor issues, follow our website and Facebook, ...

Our tax expert Diavena Kalcheva discusses the specific application of VAT in online services. For more useful tax information follow our website and Facebook, LinkedIn ...

According to the Family Code, disposal of real estates, movables through a formal deal, and with deposits as well as with securities belonging to the child is allowed with the ...

This article aims to examine the opportunity of a lessor to claim return of a leased-out machine, in case that insolvency proceedings have been initiated against the lessee and the ...

Snezhanka Baldzhieva explains the method of comparable uncontrolled prices. If you need advice, please do not hesitate to contact us. For more tax news and publications follow our website and ...

MOSS represents a one-stop-shop scheme for the provision of services for VAT purposes. This is an optional regime that allows in certain cases to account for VAT – normally due ...

The successful management of each business requires a comprehensive assessment of the risks and taking all necessary measures to prevent them. An accident at work poses a risk to both ...

In case of a work-related accident occurred, the injured employee may refer his/her claim for compensation of the damages caused, against the employer, the insurer under the compulsory insurance for ...

The European Commission (the Commission) has provided an interpretative guideline (the Guidelines) in order to clarify the EU passenger rights and to mitigate the economic impact of COVID-19 on the ...

This article will address the applicability of the force majeure to construction contracts in the light of the declared state of emergency in the Republic of Bulgaria due to COVID-19 ...

The Public Procurement Act (PPA) is suspended in relation to public procurement procedures with the following subjects: purchase of hygiene packages, disinfectants, medical devices and personal protective equipment necessary to ...

  Tourism vs COVID-19

Following the declaration of a coronavirus pandemic (COVID-19) and as a precautionary measure, many countries have imposed anti-epidemic measures that directly or indirectly affected various tourism services. The organized travel ...

The appeal of a tax audit act does not lead to the suspension of its enforcement. However, the individual/legal entity may avoid enforcement when he/it: Pays the due taxes and ...

Anyone who uses search engines knows that after typing a word, the web browser displays certain links and results. The order in which the links are displayed obeys sophisticated algorithms ...

We are experiencing a period of the declared state of emergency, in which even moving out of our homes is subject to restrictions. However, when the pandemic goes away and ...

In order to provide access to notarial services for urgent and emergency certification, the Notary Chamber of the Republic of Bulgaria has set up an organization for notaries on duty ...

On 11th of March 2020 the Chairman of the World Health Organization (WHO) – Tedros Adhanom, has declared the Covid-19 outbreak to be a pandemic. In this regard, the Bulgarian ...

In the last few days, you turned to us for advice on some of the consequences of the COVID-19 pandemic, the state of emergency and the anti-epidemic measures. We hope ...

Regarding the trending topic of declaring a Beneficial Owner in accordance with the requirements of Art. 63, paras. 1 and 4 of the Measures Against Money Laundering Act (“MAMLA”), it ...

Purpose: Termination of the co-ownership and conversion of the latter into an individual property. Scope: The partition is applicable only in case of common ownership, where each co-owner has a ...

Recently MultiSport cards are gaining in popularity as employers’ social policy. Further to that tendency, some practical questions arise. How the MultiSport cards provided to employees should be treated under ...

Within the case-law of the Commission for Protection of Competition (“CPC”) and the Supreme Administrative Court (“SAC”), imitation is defined as a separate breach of competition regulation, which aims to mislead consumers with regards to essential qualities ...

Concerning the frequent misinterpretations of the definition for Beneficial Owner under § 2 of the additional provisions of the Law on Measures against Money Laundering (“LMML”) in connection with the ...