Publications

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 ...

After we have answered positively to the question whether a transaction is a subject to control from the Commission for Protection of Competition (CPC) and respectively an obligation for notification ...

What is concentration? Is there a concentration? Each transaction, performed by independent undertakings, which leads to a lasting change in control of the participating undertakings. Art. 22 of Protection of ...

The answer to this question is crucial to the validity of any legal action and ultimately to the success of the case. The assessment of compliance with the time-limit for ...

Unfair competition in the free market takes many forms. Each of these is expressed in a different aspect of the supply of a product or service. The focus may be ...

Building a reputation for quality in the free market is a long and complex process, filled with a number of challenges. Winning consumer trust requires consistency and uncompromising commitment on ...

The European Data Protection Board has issued recommendations on the legal basis for the storage of credit card data for the sole purpose of facilitating further online transactions. According to ...

Housing is among the preferred assets for investment in recent years. The quality of the construction is one of the main issues considered when acquiring an apartment now that there ...

Similarities between some web pages nowadays are not a rare sight. All resemblances though shouldn’t be put in the same category. Just as some of them are a result of ...