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...
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Draft amendments 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...
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Questions referring to the application of art. 141, para 8, sentence 1 of the Law of Commerce in practice
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,...
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Some aspects of the assignment of ideal part of a commercial enterprise
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...
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