По някои въпроси на бързото производство по ликвидация на търговски дружества
On Some Issues of Expedited Proceedings for the Liquidation of Commercial Companies

Author(s): Atanas Petrov
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: commercial companies; commercial code; liquidation; commercial register; Tax and Social Insurance Procedure Code; Social Insurance Code; deregistration; termination
Summary/Abstract: In Issue No. 82/2024 of the State Gazette, the Act amending and supplementing the Commercial Act (ZIDTZ) was promulgated, introducing a new provision – Article 274a of the Commercial Act – within the framework of company liquidation. This provision establishes the conditions and procedure for conducting an expedited liquidation process. The amendments also affect provisions in other legislative acts, including the Social Security Code and the Tax and Social Insurance Procedure Code. The legislator's objective is to accelerate and simplify the liquidation of companies that have never commenced operations or have ceased their activities for a relatively long period. These legislative changes also aim to address the existing issue that a significant number of registered companies remain inactive without being officially dissolved or have initiated but not completed their liquidation process. This report examines the legislative amendments and discusses certain issues related to their application.

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