Brexit and what article 50 realy means?

Brexit is the greatest disaster to befall the European Union (EU) in its 60-year history – but the referendum in which British voters opted to leave the bloc does not automatically signal the country’s exit. That is the job of Article 50.
Article 50 of the Treaty of Lisbon gives any EU member the right to quit unilaterally, and outlines the procedure for doing so. It gives the leaving country two years to negotiate an exit deal and once it’s set in motion it can’t be stopped except by unanimous consent of all member states.
No country has ever left the EU before, and there was no way to legally leave the EU before the Treaty of Lisbon was signed in 2007. The Lisbon Treaty, which became law in December 2009, is designed to make the EU “more democratic, more transparent and more efficient” and is an agreement signed by the heads of state and governments of countries that are EU members. For the next two years, Britain will thrash out a deal for leaving the EU, a process that’s likely to be lengthy and complicated.
Any deal must be approved by a “qualified majority” of EU member states and can be vetoed by the European Parliament. The terms of exit will be negotiated between Britain’s 27 counterparts, and each will have a veto over the conditions. It will also be subject to ratification in national parliaments, meaning, for example, that Belgian MPs could stymie the entire process.

Employment of EU/EEA citizens in Bulgaria

Directive 2014/54/EU of the European Parliament and of the Council of 16 April 2014 on measures facilitating the exercise of rights conferred on workers in the context of freedom of movement for workers includes provisions that facilitate the uniform application and enforcement in practice of the rights conferred by Article 45 of the Treaty on the Functioning of the European Union (TFEU), and Articles 1-10 of Regulation (EU) № 492/2011. The Directive applies to EU citizens exercising these rights, and members of their families (“Union workers and members of their families’).
Directive 2014/54 / EC applies to the following matters, as set out in Articles 1-10 of Regulation (EU) № 492/2011, on the free movement of workers:
a) access to employment;
b) conditions of employment and work, in particular as regards remuneration, dismissal, health and safety at work, and, if Union workers become unemployed, reinstatement or re-employment;
c) access to social and tax advantages;
d) membership of trade unions and eligibility for workers’ representative bodies;
e) access to training;
f) access to housing;
g) access to education, apprenticeship and vocational training for the children of Union workers;
h) assistance afforded by the employment offices.
In this section you will find accessible information on regulations, requirements, procedures and the practical aspects of employment of EU/EEA citizens in Bulgaria.

Tax on Expenses

Tax on Expenses

Tax on expenses is regulated in Articles 204-217 of the Corporate Income Tax Law (CITL).

Scope of taxation

A tax on expenses shall be levied on the following expenses supported by documents:

1. any business entertainment expenses;

2. any expenses on fringe benefits provided in kind to factory and office workers and to persons hired under a management and control contracts (hired persons); the expenses on fringe benefits provided in kind shall furthermore include:

– the expenses on contributions (premiums) for supplementary voluntary social insurance and for voluntary health insurance and for life assurances;

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