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CONSORTIUMREGULATIONSINBULGARIA
19
andequityinchronologicalorder,andtokeeptherequireddocumentary
evidenceforsuchtransactions.
Inlaborlaw,accordingto§1,item1oftheAdditionalProvisionsof
theLaborCodeof198711(hereinaferLC),consortiahavethecapaci-
tytobeanemployerwithinthemeaningoftheLaborCodeandthus
havealegalduty,accordingtoArt.5,§1oftheSocialInsuranceCodeof
200012(hereinaferSIC),andArt.40,§1,item1oftheHealthInsurance
Actof199913(hereinaferHIA),respectively,tomakeinsurancecontri-
butionsforothernaturalpersons.
Inordertoberegardedaslegalentitieswiththeirownlegalpersonali-
tyandcapacityintheabove-mentionedcases,aswellasforpublicityand
legalsecurityreasons,consortiaarerequiredtoregisterintheBULSTAT
register,andundergotaxregistrationintheregistersmaintainedbyTe
NationalRevenueAgency.
Duetothelackoflegalcapacity,ingeneral,consortiaalsocannotbe
apartytocourtproceedings.Tus,alloftheparticipantsoftheconsor-
tiumshouldbepartiestothecourtproceedings.14Tatisthecasee.g.in
civilproceedings,aswellasininsolvencyproceedings.
Ontheotherhand,accordingtoArt.9,§2oftheTax-Insurance
ProcedureCodeof200615(hereinaferTIPC),intheproceedingsun-
derTIPCnon-personifiedpartnershipssuchasconsortiaareequatedto
11
PublishedinGov.Gazette(GG)No.26,dated1stApril,1986,CIF1stJanuary,
1987,intheversionofGGNo.92,dated6thNovember,2018.
12
PublishedinGov.Gazette(GG)No.110,dated17thDecember,1999,CIF1stJan-
uary,2000,intheversionofGGNo.12,dated8thFebruary,2019.
13
PublishedinGov.Gazette(GG)No.70,dated19thJune,1998,CIF5thJuly,1999,
intheversionofGGNo.105,dated18thDecember,2018.
14
SCC,CourtRuling895of19.12.2014priv.civ.case5793/2014,SCC,CourtRul-
ing206of07.04.2014comm.case2301/2013г.;SCC,Decision423of20.03.2000civ.
case1489/99.
15
PublishedinGov.Gazette(GG)No.105,dated29thDecember,2005,CIF1stJan-
uary,2006,intheversionofGGNo.17,dated26thFebruary,2019.
