Editorial Board:

Prof. Dr. Valeri Dimitrov - Chief Editor

Prof. Dr. Sc. Angel Kalajdziev

Prof. Dr. Darina Zinovieva

Prof. Dr. Gabriela Belova

Assoc. Prof. Dr. Konstantin Tanev - Scientific Secretary

Address of the Editorial Office:

Student Town, UNWE Faculty of Law

e-mail: [email protected]

Tel.: (+3592) 81-95-684


International Scientific Council:

Prof. D.Sc. (Law) Dimitar Radev Radev

Assoc. Prof. Dr. Valchin Daskalov

Assoc. Prof. Dr. Diana Marinova Marinova

Prof. Dr. Rumen Iliev Markov

Prof. Dr. Josep María De Dios Marcer P

rof. Dr. Sc. Mihal Sckrejpek

Prof. Dr. Philip Thomas

Address: Student Town, UNWE Faculty of Law e-mail: [email protected] Tel.: (+3592) 81-95-684

The views expressed by the authors are their own and do not commit the editorial board of the journal.

Prepress preparation carried out by: Publishing Complex - UNWE Printed by: Publishing Complex - UNWE

Ликвидация на търговски дружества (Част I)
Business and Law
year 2019
Issue 4

Ликвидация на търговски дружества (Част I)

Liquidation of Companies (Part I)

Abstract

The article gives a thorough description of the institution, the definition and the procedure of Liquidation of Companies as regulated under the Commercial Act and some other special legislation. The regime sets the compulsory and the voluntary kind of liquidation. Starting from the nature of the liquidation the analysis comes to the conclusion  for its sharp distinction from the insolvency and bankruptcy procedure, while the first presumes liquidity and capacity to act of the company unlike the second. The survey pays attention to its beginning and consequences, the liquidator (nomination, dismissal, and legal status). Then it follows the details of the Liquidation procedure and the respective normative requirement for accounting, balance and the rights of the creditors and the shareholders about the liquidation share. Finally, the analysis tackles some special issues like companies' transformation and insolvency in their relation to the liquidation.

Keywords

Accounting, balance, Insolvency, companies, Liquidation, Liquidation Share, Liquidator
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ISSN (print): 2603-3437
ISSN (online): 2603-3445