The Bulgarian legislation explicitly provides for lapse of the right of paid leave if the employee did not use his or her right within two (2) years as of the year, following the year when the right occurred. With its judgement of 6 November 2018 in Cases C-619/16 and C-684/16 the Court decided that such
In Bulgaria there is no effective mechanism in place by virtue of which VAT to be refunded in case of an noncollectable receivable. This is some of the comments made in the TV programme “In Development” of Bloomberg TV Bulgaria by Yavor Stoychev, Managing Partner of Stoychev & Stoycheva Law Firm. You can see the
The Ministry of Healthcare published a proposal for expanded prohibition on smoking on 8 August 2018. As part of the proposed amendments, Managing Directors and Sole Traders shall be liable for smoking within their establishments on the basis of not creating the necessary conditions and organization in order to not allow smoking. Furthermore, articles for
Council Directive 2006/112/EC and the principle of neutrality preclude the tax authorities of a Member State from regarding a company with headquarters in another Member State and its branch in the Member State of the tax authority as constituting two separate taxable entities on the ground that each of those entities has a tax identification
Stoychev & Stoycheva commented on the importan Di Maura EU VAT case in TV Europe on 23 July 2018. You can see how the conversation went by reviewing the interview herein below.
Abstract The pharmaceutical industry bears significant costs for research and development as well as the unpredictability of whether a new medicinal product shall reach the pharmaceutical market. Once a medicinal product is launched onto the market, the profits from this medicinal product should compensate the costs incurred for the medicinal products which did not reach