The purpose of this article is to examine a specific hypothesis of the emergence of easement rights in favor of energy companies within the meaning of the Energy Act (“EA”) ...

  In the dynamic world of branding and intellectual property, trademarks stand as guardians of identity, distinguishing products and services in a sea of offerings. While logos and brand names ...

The mass-catering and entertainment establishments are traders and taxable legal entities. They shall as such comply with many of the amendments in the tax laws from the close of 2023. ...

Several laws are amended with the transitional and final provisions of the Tax-Insurance Procedure Code, including: Agricultural Land Preservation Act (ALPA); Renewable Energy Act (REA). The amendments are in force ...

The Administrative Violations and Sanctions Act (AVSA) outlines the framework for administrative-criminal responsibility, including statutes of limitations. These statutes consist of an extinguishment statute, which bars authorities from exercising powers ...

On December 22, 2023, amendments to the Value Added Tax Act (“VATA”) were published in the Official Gazette. These revisions aim to synchronize the VATA with European Union legislation and ...

On December 22, 2023, amendments to the Tax-Insurance Procedure Code (“TIPC”), Labour Code (“LC”), and several other laws were simultaneously published in the State Gazette. Amendments to the TIPC The ...

The amendments to the Corporate Income Tax Act (CITA) were officially announced in the State Gazette at the close of 2023. Here the highlights: Introduction of a new tax: Taxation ...

Significant amendments to the Local Taxes and Fees Act (LTFA) were adopted in late December 2023, as follows: Introduction of amendments regarding tax relief for buildings that have received energy ...

Accepted in May 2023, the Transparency Directive is already in force and affects employees and employers in both the public and private sectors. The EU member states have 36 months ...

By Order of the Supreme Court, a new interpretative case was opened under No. 2 of 2023 for the adoption of an interpretative decision on the issue of whether a ...

The article comments on the taxation of income received by individuals from e-commerce (online trading) made through courier companies and cash on delivery or postal money orders. Most often, these ...

Your spouse co-owns land property with another person when you and your spouse decide to build on the same property, for example a house. However, starting the construction, your spouse ...

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 ...