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DIMITARATANASSOV
Acontractingpartyinthelegalrelationshipwiththirdpartiesarethe
partnersorthoseofthemwhoactedintheirnamefortheconsortium.
Tepartnersaretheholdersoftherightsandbearersofthedutiesandob-
ligations,theyareliableforanybreachofcontractandcanbesubmitted
toexecutionagainsttheirproperty.
Insomecases,however,thelawexplicitlyregardsconsortiaasifthey
werelegalentitieswiththeirownlegalpersonalityandcapacity.
Tatisthecaseintaxlawwhere,accordingtoArt.2,§2oftheCor-
porateIncomeTaxationActof20078(hereinaferCITA),fortaxpurposes
consortiaaretreatedastaxsubjects,andarerequiredtopaycorporate
taxesonprofitsundertheCorporateIncomeTaxationAct.
AccordingtoArt.3,§1oftheValueAddedTaxActof20079(here-
inaferVATA),taxliablepersonunderVATAshallbeanypersoncarry-
ingoutindependenteconomicactivityregardlessoftheobjectivesand
theresultsofit.AccordingtoArt.132,§5and6VATAunincorporated
partnershipssuchasconsortiashallbeobligatorilyregisteredifoneofthe
participantsintheconsortiumisregisteredunderVATA.
Foraccountingpurposes,accordingtoArt.2,item4oftheAccount-
ancyActof201610(hereinaferAA),unincorporatedpartnershipssuch
asconsortiaareequatedtocorporateentitieswiththeirownlegalca-
pacity,i.e.consortiaarerequiredtoorganizetheirongoingaccounting
inaccordancewiththeproceduresdescribedintheAccountancyAct.
Consortiaarerequiredtocarryoutongoingaccountingunderthedou-
ble-entrybookkeepingmethodologyforallbusinesstransactionsleading
tochangesintheirfinancialposition,financialperformance,cashflows,
8
PublishedinGov.Gazette(GG)No.105,dated22ndDecember,2006,CIF1st
January,2007,intheversionofGGNo.105,dated18thDecember,2018.
9
PublishedinGov.Gazette(GG)No.63,dated4thAugust,2006,CIF1stJanuary,
2007,intheversionofGGNo.98,dated27thNovember,2018.
10
PublishedinGov.Gazette(GG)No.95,dated8thDecember,2015,CIF1stJanu-
ary,2016,intheversionofGGNo.13,dated12thFebruary,2019.
