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On the website of the Ministry of Finance are published draft amendments in order to adjust the tax acts in 2017. In the transitional and final provisions to the Act amending and supplementing the Excise duties and tax warehouses act is proposed the introduction of the following amendment of the VAT Act with respect of the lease agreements:

On the website of the Ministry of Finance are published draft amendments in order to adjust the tax acts in 2017. In the transitional and final provisions to the Act amending and supplementing the Excise duties and tax warehouses act is proposed the introduction of the following amendment of the VAT Act with respect of the tax treatment of the supplies performed by the parties of a commission...

On the website of the Ministry of Finance are published draft amendments in order to adjust the tax acts in 2017. In the transitional and final provisions to the Act amending and supplementing the Excise duties and tax warehouses act is proposed the introduction of the following amendment of the VAT Act with respect of the possibility of adjustment of credit for input tax:

In §18 of the Final Provisions of the Law onthe Amendment and Supplements of the Tax-Insurance Procedure Code (Promulgated in the State Gazette issue No14, 15.02.2011) a new paragraph 8 has been added to art. 141 of the Law of Commerce concerning the managers of limited liability companies. Currently, the text of art. 141, para 1, sentence 1 of the Law of Commerce states that as a manager of a...

The term of the commercial enterprise is defined in art.15, para 1 of Commercial Act as the aggregate of rights, obligations and factual relations. Being such aggregate the commercial enterprise may be subject to assignment. However, what happens if only part thereof has to be assigned? This issue has been dealt with in both practice and theory.

On 13th March in Zurich, Switzerland Nelli Tascheva took part in the forum “Investment and Trade with Bulgaria”, organized by the Bulgarian Embassy in the Swiss Confederation and the Chamber of Commerce Switzerland – Central Europe with a lecture titled „Legal Framework for Trade and Investments in Bulgaria“

* The original version of the present article is published in Volume VII of the collective work “Studies on International Law”, 2012, issued by the International Law Association – Bulgarian Branch. This summary is published with the kind permission of the International Law Association – Bulgarian Branch. The legal issues relating to succession with international elements are numerous and complex.

On the 4th of December 2012 Nelli Tascheva participated in a panel discussion on the investment opportunities in Bulgaria, organized in cooperation with Financial Times, the InvestBulgaria Agency and the Bulgarian Ministry of Economy, Energy and Tourism within the project “Popularizing the Advantages of Investing in Bulgaria”, held in Four Seasons Kempinski Hotel in Munich, Germany.

On November 7th – 8th 2012 in Sofia took place the Austrian Economic Mission – “Austrian companies looking for representatives in Bulgaria”, organized by the AdvantageAustria office in Sofia. 17 Austrian companies, looking for local representatives/partners, participated in the event. As part of the program attorney Nelli Tascheva presented a report on the legal regulation of the trade...

Recently transfer pricing has become a particularly topical issue due to the increased incidence of adjustments and controversies as a result of the active measures for collection of budget revenue. This is understandable because when associate companies or related parties transact with one another the prices and conditions negotiated between them are generally different from those prevailing...