Екип

Senior Associate
Mariya Endreva
Senior Associate
endreva@legaldl.com
(+359 2) 980 38 76

Mariya Endreva

Мария Ендрева е част от екипа на Адвокатско дружество „Добрев и Люцканов” от 2011 г. От месец август 2017 година, адв. Ендрева е Старши асоцииран адвокат.

Адв. Ендрева оглавява отделите Недвижими имоти и строителство, Данъчно право, Енергетика и и инфраструктури проекти, Околна среда и природни ресурси. Работи и в сферата на Корпоративно и Търговско право.

Мария Ендрева е магистър по право (2006 г.) от Университет за национално и световно стопанство.

Мария е сертифициран медиатор, вписана в Единния регистър на медиаторите към Министерство на правосъдието.

Член е на Софийска адвокатска колегия.

Езици: английски

Articles

Changes in the Value Added Tax Act as of February 18, 2022

On February 18, 2022, a Law Amending and Supplementing the Value Added Tax Act was promulgated, introducing changes in pursuance of provisions of EU directives while ironing out some discrepancies with Directive 2006/112/EC and bringing said Act in line with

Do the amendments to the Bulgarian Territorial Planning Act contradict the Constitution?

By request of the Ombudsman of the Republic of Bulgaria the Bulgarian Constitutional court has initiated constitutional case No 11/2021 for establishing the unconstitutional character of art. 148, para. 16 and art. 178, para. 3 of the Territorial Planning Act

Rejected Presidential Veto on Amendments to the Territorial Planning Act

On 4 February 2021, the President of the Republic of Bulgaria vetoed some new amendments to the Territorial Planning Act (TPA) which were adopted on 27 January 2021 and referred them back to the National Assembly for further deliberations. Two

Amendments to the Tax Legislation

The amendments to the tax legislation at the end of the calendar year are quite expected and they refer to the main tax laws, i.e. the Corporate Income Tax Act, the Personal Income Tax Act, the Local Taxes and Fees

Application of Double Taxation Treaties and the Withholding Tax

The Republic of Bulgaria has concluded sixty-nine treaties for the avoidance of double taxation (double taxation treaties or DTTs), the latest one having been ratified is the Convention between the Republic of Bulgaria and the Kingdom of Saudi Arabia for

AMENDMENTS TO THE LOCAL TAXES AND FEES ACT CONCERNING THE “SECOND HOME” TAX AND THE PROPERTY DECLARATION PROCEDURE

The amendments to the Local Taxes and Fees Act (LTFA), which will enter into force on 1 January 2019, relate to the tax rates applicable to housing properties located in spa, mountain and seaside resorts, which did not serve as

Tax Treatment of Cryptocurrencies

Over the recent years virtual currencies have mushroomed as alternative means of payment. Their increasingly wide use calls for a thorough analysis of the related tax issues, taking into account the absence of statutory provisions in the Bulgarian legislation. There

Meeting regarding the Bulgarian Presidency of the Council of the EU 2018

On 10 October 2017, a working meeting with Ms Lilyana Pavlova, Minister for the 2018 Bulgarian Presidency of the Council of the European Union. The meeting was hosted by the German-Bulgarian Chamber of Commerce and Industry and Dobrev & Lyutskanov

Legislative Amendments concerning the Residence of Managers of Trade Representations Registered with the Bulgarian Chamber of Commerce and Industry in Bulgaria

08_Residence of Managers of Trade Representations _MELT[english] The establishment of a trade representation in Bulgaria provides grounds to issue a long-term residence permit in accordance with Article 24(1)(6) of the Act on Foreign Nationals in the Republic of Bulgaria (the

The Weekend Tax and the Related Tax Treatment of Expenditure for Personal Use

05_The Weekend Tax and the Related Tax Treatment of Expenditure for Personal Use[english] The purpose and rationale of the tax treatment under the Value Added Tax Act (VAT Act) and Council Directive 2006/112/EC on the common system of value added

The Latest Amendments to The Spatial Planning Act

On 25 January 2017, the National Assembly adopted at second reading the amendments to the Spatial Planning Act (SPA). The Amending Act to the SPA was promulgated in The State Gazette, No 13 of 7 February 2017 and entered into

New Interpretative Judgment of the Supreme Administrative Court (SAC) from 13 December 2016

On 13 December 2016, the Supreme Administrative Court (SAC) ruled an interpretative judgment to answer the question whether a tax assessment issued by an official of the National Revenue Agency (NRA) representing a tax revenue authority at the managerial level

Errors and Omissions in the Registration of Properties in the Cadastral Map – a New Interpretative Decision

08_Errors and Omissions in the Registration of Properties in the Cadastral Map_ME[english] The existence of omissions and errors on the cadastral map has become a common problem over the recent years, which is resolved through an administrative procedure or court

The Essence of the Weekend Tax

05_The Essence of the Weekend Tax_ME[english] The purpose and rationale of the tax treatment under the Value Added Tax Act and Council Directive 2006/112/EC on the common system of value added tax, and of the use and separation of goods

AmCham Working Meeting

On 24 February 2016, an official working meeting was organized by the American Chamber of Commerce in Bulgaria (AmCham) and the British Bulgarian Business Association (BBBA) to discuss the tax changes related to the new treatment for VAT purposes of

Amendments to the Spatial Planning Act with Regard to Car Parking Spaces

The amendments to the Spatial Planning Act (SPA) concerning the expected change of the status of car parking spaces were promulgated in The State Gazette, No 101 of 22 December 2015. Earlier, in May 2015, a bill was adopted at

Failure to Declare the Amount of Cash at the Time of Crossing the EU Border – the Case Law of the Court of Justice of the European Union and the Amendment to the Bulgarian Criminal Code

13_Failure to Declare the Amount of Cash at the Time of Crossing the EU Border_ME[english] In September 2015, the Criminal Code (CC) of the Republic of Bulgaria was amended in relation to the infringement procedure No 2012/2085 opened by the

Mariya Endreva, Attorney-at-Law, is also a Certified Mediator

Since 24 August 2015, Mariya Endreva, attorney-at-law, has been registered in the National Registry of Mediators at the Ministry of Justice. Her specialization is mediation in commercial law. Being a voluntary and confidential extra-judicial alternative dispute resolution method, mediation was

The Independent Status of Car Parking Spaces in Accordance with the New Amending Bill to the Urban Planning and Development Act

06_The Independent Status of Car Parking Spaces in Accordance with the New Amending Bill to the Urban Planning and Development Act_ME[english] On 11 February 2015, an amending bill to the Urban Planning and Development Act (“the UPDA”) on the legal

Amendments to the Tax Legislation for 2015

02_Amendments to the Tax Legislation for 2015_ME[english] On 5 December 2014, the National Assembly passed the amendments to several tax laws through the adoption of the amending bill to the Value Added Tax Act at its second reading. Some of

European Tax Law – VAT between a main company and a branch, where the branch belongs to a VAT group

23_European Tax Law – VAT_Oct_14_ME_en On 17 September 2014, the Court of the European Union (Second Chamber) gave its judgment on Case C-7/13 on a reference for a preliminary ruling concerning the Common system of value added tax – Directive

The NRA Treasury Single Account Declared Unconstitutional by the Constitutional Court

08_The NRA Treasury Single Account Declared Unconstitutional by the Constitutional Court_february_14_ME The provisions of § 44, subparagraphs 3 and 5 of the Transitional and Final Provisions of the Amending Act to the Value Added Tax Act (promulgated in The Official

What Easement Rights Can Persons Building Energy Facilities Rely On

09_What Easement Rights Can Persons Building Energy Facilities Rely on_october_2013_ME Under the Bulgarian laws the land easement is the burden imposed on a property referred to as “the serving property” in favour of another property referred to as “the master

It Is Not Always the Property Owner to Commission the Drafting of a Detailed Development Plan

06_It is not Always the Property Owner_july 2013_ME The amendments to the Spatial Planning Act of 26 November 2012 introduced a new Article 124a, specifying explicitly the list of the parties concerned eligible to request the drafting of a detailed

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