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Основания и условия за допустимо придобиване на собствени акции от акционерно дружество по търговския закон

Author(s): Grigor Naydenov Grigorov / Language(s): Bulgarian Publication Year: 0

The main object of the present work is to make a short analize of the grounds and conditions for acquisition of own shares by a joint-stock company. The issue of the ban on the acquisition of own shares is also touched upon, paying particular attention to the interests of creditors and those of shareholders that may be affected. The various methods that the Bulgarian Commercial Law contains for the acquisition of own shares according to the statutory requirements are commented on, as well as the conditions for the acquisition of own shares according to Art. 187a, Para. 2 and Para. 4 of the Commercial Law, the conditions for redemption and the conditions for the redemption of shares with redemption privileges.

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Правовият ред в българските възрожденски еснафи

Author(s): Petya Nedeleva / Language(s): Bulgarian Publication Year: 0

This paper discusses the concept of guild and the status of guild organizations. This also necessitates the consideration of the issues related to the legal order and administration of justice in guild organizations. The statutes, punishments, collective supplies and sales characteristic of guild organizations, unfair competition, etc were examined. In conclusion it is said that the customs of the guilds can be accepted as the first written laws of the new Bulgaria, and their court – its first judicial institution.

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Протоколът относно Мадридската спогодба за международна регистрация на марките

Author(s): Diman Dimov / Language(s): Bulgarian Publication Year: 0

The article emphasyses on the newly adopted Trademark and Geographical Restrictions Act and its reference to the Madrid Agreement as it relates to the international trademark registration. A brief summary of the agreement and the order in which the registration takes place is presented. Special attention is also paid to the Protocol on the Madrid Agreement on the International Trademark Registration. In conclusion, advantages for the Republic of Bulgaria from the ratification of Madrid Protocol are reported.

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Луганската конвенция за юрисдикция и изпълнение на решенията по граждански и търговски дела

Author(s): Tsvetana Kamenova / Language(s): Bulgarian Publication Year: 0

This development concerns the problem of jurisdiction and the execution of decisions in civil and commercial matters, as an essential part of the functioning of the EU. A detailed framework of Lugano Convention, its goals, content and interpretation is presented. The question is raised aboud the need for Bulgaria to join the Lugano Convention, as well as the possibility of Bulgaria’s parallel participation on the Lugano Convention and in the Hague Conventions on judicial cooperation.

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За кумулирането на мораторната лихва и неустойка за забава на парично задължение

Author(s): Krasimir Mitev / Language(s): Bulgarian Publication Year: 0

The issue of the moratorium interest and late payment penalty was discussed througout the practice of Supreme (Cassation) Court of Republic of Bulgaria and those of the Arbitration Court at the Chamber of Commerce and Industry. The concept of “accumulation” is being clarified. The author draws attention to the “non bis in idem” principle.

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Новите понятия в Закона за търговските марки и географските означения

Author(s): Diman Dimov / Language(s): Bulgarian Publication Year: 0

The article examines some of the new concepts in the Bulgarian Trademark and Geografical Indications Act (TGIA) from the perspective of EC law. The targets and structure of the First Directive of the Council of EC of December 21, 1988 for the convergence of the legislation of the member countries regarding trademarks, the Regulation of the Council on the Community Trademark, as well as the practice of ECJ are commented on. It is concluded that with the entry into force of the new TGIA, the international standards for the protection of industrial property will be adopted in the Bulgarian trademark law.

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Правен режим на гарантирането на влогове в търговските банки

Author(s): Kostadin Shkretov / Language(s): Bulgarian Publication Year: 0

The present work examines the legal regime for the protection of deposits in the EU and the current legislation in Republic of Bulgaria. Special attention is paid to the Deposits Guarantee in Banks Act. The author says that it is necessary to conclude that the regulatory framework of this matter in our country is build on the principles in this area, which are the basis of acts of the EU and the countries with a developed banking system.

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Някои въпроси за данъка върху доходите от разпореждане с дружествени дялове или акции от чуждестранни физически лица по ЗДДФЛ

Author(s): Tyurker Mollahasan / Language(s): Bulgarian Publication Year: 0

The report analyzes the capital gain tax under Art. 37, para. 1, item 12 of the PITA on the incomes of the foreign individuals from disposal of company shares or stocks, issued by Bulgarian legal entities in comparative aspect with the tax under Art. 33, para. 3 of the PITA on the income of local individuals from disposal of company shares or stocks.

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Публично и частно право. Избрани ракурси

Author(s): Lyuben Karanikolov / Language(s): Bulgarian Publication Year: 0

This work explores various aspects of public and private law.

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Приложимост на основанията за унищожаемост спрямо мълчанието като проява на воля при сключване на търговски сделки

Author(s): Aneta Antonova / Language(s): Bulgarian Publication Year: 0

In the Bulgarian Civil Law doctrine, the issue of inaction as a form of expression of will has not been analyzed thoroughly, including in general courses in Commercial Law reviewing invalidation of commercial transactions, primarily in regard to the inapplicability of Art. 27 of the Obligations and Contracts Act to commercial transactions between merchants regarding invalidation of contracts on the ground of utmost necessity and manifestly unfavorable terms. The present paper focuses on the articles of the Bulgarian Commerce Act that treat silence as equal to expression of will to give rise to legal consequences. The paper analyses the applicability of the grounds for invalidation in relation to the legal fiction for expression of will by merchants in commercial transactions. The paper also recommends the creation of a special legal rule regarding fraud in commercial transactions in light of determining the criteria for which actions misleading the merchant and misrepresenting facts and legal consequences of the transaction.

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Съществена непредвидима промяна в обстоятелствата и отражението ѝ върху договор за обществена поръчка

Author(s): Zahary Tormanov / Language(s): Bulgarian Publication Year: 0

The report examines some of the legislative possibilities for modification to a public procurement contract. The actual composition of a change to a public procurement contract in the hypothesis of Art. Art. 116, para. 1, item 3 of the Public Procurement Act and the factual composition of business frustration under Art. 307 of the Commercial Law are briefly analyzed and compared. The author comes to the conclusion that in the event of a significant change in circumstances after the conclusion of a public procurement contract, which change leads to the occurrence of a subsequent exceptional burden of the due performance (non-equivalence of counter-performances) and if the preservation of the public procurement contract in an unchanged state contradicts justice and good faith, it can be applied the institution of business frustration, regulated in the commercial law.

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За недействителността на сделките и сигурността на оборота

Author(s): Miroslav Dimitrov / Language(s): Bulgarian Publication Year: 0

The report reviews the effect that invalidity has on third-party rights acquired by a party under a void or voidable transaction. Examples are presented where the current legal framework and the judicial practice of its application lead to unfair results. Apart from rare exceptions, priority is given to the interest of the party to the invalid transaction over that of the third party, regardless of the reprehensibility of the behavior of the party to the invalid transaction, the possible good faith of the third party, the profitability of the acquisition, etc. circumstances. Conclusions regarding the need to improve the regulatory framework have been substantiated, and specific proposals have been made for the direction of legislative intervention.

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Правно действие на заповедта по чл. 154, ал. 5 от ЗУТ по отношение на собствениците на самостоятелни обекти в строяща се сграда

Author(s): Atanas Petrov / Language(s): Bulgarian Publication Year: 0

Construction is a dynamic process, which is carried out in accordance with an approved investment project and a building permit issued on its basis. The Law on Spatial Planning (LZP) allows the amendment of the investment intentions in the course of construction. Changes may affect the project's provisions with respect to individual independent objects, their boundaries, their intended use and square meters, to take away or modify common parts of the building, etc. At the same time, Article 181(2) of the LZP provides that the ownership of a separate object may be transferred after the completion of the building in rough construction, which precedes the completion of its construction, and it is in this case that the amendment of the investment intentions may affect the acquired separate objects. The effects of the change of investment intentions are described in this report.

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Предпоставки за възникване на отговорност за чужд данъчен дълг

Author(s): Krasimir Mutafov / Language(s): Bulgarian Publication Year: 0

The report is dedicated to the liability for foreign tax debt, regulated in the TIPC. Emphasis is placed on the prerequisites for the emergence of this specific type of legal liability inherent only in tax law. In this aspect, attention is paid to the practice of the SAC in tax matters related to the issues that are looked under consideration.

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Възможно ли е, вместо да изплати дивидент, акционерно дружество да прехвърли свой имот?

Author(s): Zlatka Vangelova / Language(s): Bulgarian Publication Year: 0

The right of a shareholder in a joint-stock company to collect his dividend always occurs as a pecuniary receivable. It can be terminated by an agreement of datio in solutum, concluded between the shareholder and the company. The consent of the rest of the shareholders for conclusion of such agreement is not required. If the non-cash asset, by the transfer of which the dividend payment is terminated, is a real estate, there shall be applied IFRIC 17; according to IFRIC 17 the real estate shall be measured at its fair value. The rules of IFRIC 17 and art. 247a, para. 1 and 3 of the Commerce act are compulsory. If violated, they will lead to nullity of the datio in solutum agreement. The grounds for nullity are different and they depend on the specific rule violated.

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Място за "стопанска дейност'' в българското данъчно право

Author(s): Stoycho Dulevski / Language(s): Bulgarian Publication Year: 0

The purpose of this report is to analyze the extent to which it is possible to introduce a legal definition of ''business'' in the Bulgarian tax law. On the one hand, this may be a welcoming idea in order to clarify other relevant concepts. For example, the term ''business activity'' is outlined in the international tax law. On the other hand, national practice provides guidance on its legal features. This raises the question of whether the theory really needs to pay special attention to this aspect as well or whether there are a number of risks.

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Държавно регулиране на клиничните изпитвания на лекарствени продукти

Author(s): Radoslav Ivanov / Language(s): Bulgarian Publication Year: 0

This report analyzes the nature of clinical trials of medicinal products. Traced their origin from VI-V century BC. and their evolutionary development. Two of the greatest tragedies in human history are described – the use of ethylene glycol in the United States and the thalidomide crisis in Europe as catalysts for the understanding that the drug, in addition to a tangible form of treatment, can be an extremely dangerous tool. the State of drug regulation.

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Гражданскоправни аспекти на криптовалутите в Република България

Author(s): Yordanka Noneva-Zlatkova / Language(s): Bulgarian Publication Year: 0

The development of law is faced with many challenges, one of which is the creation and testing of new information and communication technologies. At the same time, the law must quickly react with a set of legitimate means of regulation in order to guarantee legal certainty in relations. Cryptocurrencies are a manifestation of rapidly developing technology that is entering civil circulation at an increasingly rapid pace. The paper aims to examine the concept of cryptocurrency, comparing it to the millennia-old fiat money. In addition, the research examines possible hypotheses of practical application.

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Данъчно облагане на доходи на чуждестранни физически лица от продажба на недвижими имоти на територията на Република България – проблеми, рискове и влияние върху данъчната сигурност на държавата

Author(s): Nedyalka Ivanova Petrova / Language(s): English,Bulgarian Publication Year: 0

The report analyses the taxation of foreign persons' income from real estate sales on the territory of the Republic of Bulgaria and the problems that arise in practice. It focuses on the risks and the impact on the tax security of the country in relation to the topic. Attention is paid to the court practice and the practice of the National Revenue Agency (NRA).

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4.50 €

Субекти на отговорността за чужд данъчен дълг

Author(s): Krasimir Mutafov / Language(s): Bulgarian Publication Year: 0

This report focuses on the subjects of liability for foreign tax debt, regulated in the provision of Article 19 of the TIPC, and is not intended to be exhaustive. A brief analysis of the matter related to the legal framework of the individuals who can be constituted as bearers of this type of legal responsibility – specific to tax law – has been made. The thesis that sole proprietors also fall into this category of individuals is substantiated, and the relevant case law of the Supreme Administrative Court has been examined.

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