{"id":1627,"date":"2024-10-12T10:03:20","date_gmt":"2024-10-12T08:03:20","guid":{"rendered":"https:\/\/law-tax.bg\/sp-staging\/?page_id=1627"},"modified":"2025-07-23T08:17:59","modified_gmt":"2025-07-23T06:17:59","slug":"valentina-andova","status":"publish","type":"page","link":"https:\/\/law-tax.bg\/bg\/valentina-andova\/","title":{"rendered":"\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u0410\u043d\u0434\u043e\u0432\u0430"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1627\" class=\"elementor elementor-1627\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3d1be74e elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"3d1be74e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2e3c4321\" data-id=\"2e3c4321\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47a27a09 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"47a27a09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"200\" height=\"300\" src=\"https:\/\/law-tax.bg\/wp-content\/uploads\/2025\/07\/\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430-200x300.jpg\" class=\"attachment-medium size-medium wp-image-1900\" alt=\"\" srcset=\"https:\/\/law-tax.bg\/wp-content\/uploads\/2025\/07\/\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430-200x300.jpg 200w, https:\/\/law-tax.bg\/wp-content\/uploads\/2025\/07\/\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430-682x1024.jpg 682w, https:\/\/law-tax.bg\/wp-content\/uploads\/2025\/07\/\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430-768x1153.jpg 768w, https:\/\/law-tax.bg\/wp-content\/uploads\/2025\/07\/\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430-1023x1536.jpg 1023w, https:\/\/law-tax.bg\/wp-content\/uploads\/2025\/07\/\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430.jpg 1066w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12e25ec elementor-widget elementor-widget-heading\" data-id=\"12e25ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><font size=\"4\"><b>\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u0410\u043d\u0434\u043e\u0432\u0430<\/b><\/font><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e194c94 elementor-widget elementor-widget-heading\" data-id=\"6e194c94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0421\u0442\u0430\u0440\u0448\u0438 \u0430\u0441\u043e\u0446\u0438\u0438\u0440\u0430\u043d \u0430\u0434\u0432\u043e\u043a\u0430\u0442<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54790646 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"54790646\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45299ed5 elementor-shape-square e-grid-align-left elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"45299ed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-animation-shrink elementor-repeater-item-55d50e1\" href=\"https:\/\/www.facebook.com\/savovandpartners\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-animation-shrink elementor-repeater-item-5f6f487\" href=\"https:\/\/www.linkedin.com\/company\/savov-partners\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-9a924c3\" data-id=\"9a924c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31d38ada elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"31d38ada\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-31d38ada{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21d0ce8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"21d0ce8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p><span lang=\"BG\">\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u0410\u043d\u0434\u043e\u0432\u0430 \u0435 \u0430\u0434\u0432\u043e\u043a\u0430\u0442 \u0432 \u0421\u043e\u0444\u0438\u0439\u0441\u043a\u0430\u0442\u0430 \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0441\u043a\u0430 \u043a\u043e\u043b\u0435\u0433\u0438\u044f, \u0441 \u043d\u0430\u0434 \u0434\u0435\u0432\u0435\u0442 \u0433\u043e\u0434\u0438\u043d\u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u0435\u043d \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u043e\u043f\u0438\u0442. \u0417\u0430\u0432\u044a\u0440\u0448\u0432\u0430 \u0441 \u0432\u0438\u0441\u043e\u043a\u043e \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u0447\u043d\u043e \u043e\u0442\u043b\u0438\u0447\u0438\u0435, \u0434\u0435\u043c\u043e\u043d\u0441\u0442\u0440\u0438\u0440\u0430\u0439\u043a\u0438 \u0441\u0438\u043b\u043d\u0438 \u0430\u043d\u0430\u043b\u0438\u0442\u0438\u0447\u043d\u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438 \u0438 \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u0447\u043d\u0430 \u0434\u0438\u0441\u0446\u0438\u043f\u043b\u0438\u043d\u0430 \u043e\u0442 \u0441\u0430\u043c\u043e\u0442\u043e \u043d\u0430\u0447\u0430\u043b\u043e \u043d\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u044f \u0441\u0438 \u043f\u044a\u0442.<\/span><\/p><\/div><div><p><span lang=\"BG\">\u0422\u044f \u0435 \u0447\u0430\u0441\u0442 \u043e\u0442 \u201e\u0421\u0430\u0432\u043e\u0432 \u0438 \u043f\u0430\u0440\u0442\u043d\u044c\u043e\u0440\u0438\u201c \u043e\u0442 2018 \u0433., \u043a\u044a\u0434\u0435\u0442\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u044f \u0446\u044f\u043b\u043e\u0441\u0442\u043d\u0438 \u043f\u0440\u0430\u0432\u043d\u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u0441 \u0444\u043e\u043a\u0443\u0441 \u0432\u044a\u0440\u0445\u0443 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435\u0442\u043e \u0441 \u0440\u0435\u0433\u0443\u043b\u0430\u0442\u043e\u0440\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f, \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u0442\u0435 \u0438 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u0438\u0442\u0435 \u0441\u043f\u043e\u0440\u043e\u0432\u0435. \u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0432\u0430 \u043a\u043b\u0438\u0435\u043d\u0442\u0438 \u043f\u0440\u0438 \u043e\u0441\u043f\u043e\u0440\u0432\u0430\u043d\u0435 \u043d\u0430 \u0433\u043b\u043e\u0431\u0438, \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u0438 \u0441\u0430\u043d\u043a\u0446\u0438\u0438, \u043c\u0435\u0440\u043a\u0438 \u0437\u0430 \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u043d\u0435 \u0438 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u0430\u043a\u0442\u043e\u0432\u0435. \u0422\u044f \u0438\u043c\u0430 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u0435\u043d \u043e\u043f\u0438\u0442 \u0432 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430\u0442\u0430 \u043f\u0440\u0435\u0434 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u043e\u0440\u0433\u0430\u043d\u0438 \u0438 \u0441\u044a\u0434\u0438\u043b\u0438\u0449\u0430, \u043e\u0441\u043e\u0431\u0435\u043d\u043e \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u043a\u0430\u0442\u043e \u0435\u043a\u043e\u043b\u043e\u0433\u0438\u0447\u043d\u043e\u0442\u043e \u043f\u0440\u0430\u0432\u043e \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u043e\u0442\u043f\u0430\u0434\u044a\u0446\u0438\u0442\u0435.<\/span><\/p><\/div><div><p><span lang=\"BG\">\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0438\u0440\u0430 \u043a\u043b\u0438\u0435\u043d\u0442\u0438 \u0438 \u043e\u0441\u044a\u0449\u0435\u0441\u0442\u0432\u044f\u0432\u0430 \u043f\u0440\u043e\u0446\u0435\u0441\u0443\u0430\u043b\u043d\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e \u043f\u043e \u0432\u044a\u043f\u0440\u043e\u0441\u0438, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e\u0442\u043e, \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0442\u043e \u0438 \u0432\u0435\u0449\u043d\u043e\u0442\u043e \u043f\u0440\u0430\u0432\u043e, \u0443\u043a\u0430\u0437\u0432\u0430 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e \u0438 \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u0430\u043d\u043e \u043a\u044a\u043c \u0440\u0435\u0437\u0443\u043b\u0442\u0430\u0442\u0438\u0442\u0435 \u0441\u044a\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043a\u0430\u043a\u0442\u043e \u043d\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438, \u0442\u0430\u043a\u0430 \u0438 \u043d\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u043b\u0438\u0446\u0430.<\/span><\/p><\/div><div><p><span lang=\"BG\">\u0422\u044f \u043f\u0440\u0438\u0442\u0435\u0436\u0430\u0432\u0430 \u0432\u0438\u0441\u043e\u043a\u043e \u043d\u0438\u0432\u043e \u043d\u0430 \u0438\u043d\u0442\u0435\u043b\u0438\u0433\u0435\u043d\u0442\u043d\u043e\u0441\u0442, \u0441\u0438\u043b\u043d\u043e\u0442\u043e \u0447\u0443\u0432\u0441\u0442\u0432\u043e \u0437\u0430 \u043e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442 \u0438 \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u0430\u043d \u043a\u044a\u043c \u043a\u043b\u0438\u0435\u043d\u0442\u0430 \u043f\u043e\u0434\u0445\u043e\u0434 \u2013 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430, \u0437\u0430\u043b\u043e\u0436\u0435\u043d\u0438 \u0432 \u0441\u0435\u043c\u0435\u0439\u043d\u0430\u0442\u0430 \u0441\u0440\u0435\u0434\u0430, \u0447\u0430\u0441\u0442 \u043e\u0442 \u043a\u043e\u044f\u0442\u043e \u0441\u0430 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0441\u043a\u0438 \u043f\u0440\u0435\u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0435\u043b\u0438 \u0438 \u043b\u0435\u043a\u0430\u0440\u0438. \u041d\u0435\u0439\u043d\u0430\u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u0441\u0435 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u0438\u0440\u0430 \u0441 \u043f\u0440\u0435\u0446\u0438\u0437\u043d\u043e\u0441\u0442, \u0432\u0441\u0435\u043e\u0442\u0434\u0430\u0439\u043d\u043e\u0441\u0442 \u0438 \u0435\u043a\u0441\u043f\u0435\u0434\u0438\u0442\u0438\u0432\u043d\u043e\u0441\u0442, \u043a\u043e\u0435\u0442\u043e \u0434\u043e\u043f\u0440\u0438\u043d\u0430\u0441\u044f \u0437\u0430 \u043f\u043e\u0441\u0442\u0438\u0433\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u043d\u0438 \u0440\u0435\u0437\u0443\u043b\u0442\u0430\u0442\u0438 \u0432 \u0440\u0430\u0431\u043e\u0442\u0430\u0442\u0430 \u0441 \u043a\u043b\u0438\u0435\u043d\u0442\u0438.<\/span><\/p><\/div><div><p><span lang=\"BG\">\u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u0433\u043e\u0432\u043e\u0440\u0438 \u0431\u044a\u043b\u0433\u0430\u0440\u0441\u043a\u0438 \u0438 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u0438 \u0435\u0437\u0438\u043a.<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Valentina Andova Senior Associate\/ Attorney-at-law Facebook Linkedin Valentina Andova is an attorney-at-law, registered with the Sofia Bar Association, with over nine years of professional legal experience. She graduated with honors and high academic distinction, demonstrating strong analytical ability and academic discipline from the outset of her legal path. She has been part of Savov &amp; Partners since 2018, where she provides comprehensive legal services with a focus on regulatory compliance, administrative and civil litigation. Valentina represents clients in contesting fines, property sanctions, enforcement measures, and administrative acts. She has substantial experience in challenging flawed procedures before administrative bodies and courts, particularly in highly regulated fields such as environmental and waste management law. Alongside her regulatory work, Valentina also advises and represents clients in matters involving civil, employment, and property law, providing strategic and results-oriented legal support to both individual and corporate clients. She is widely appreciated for her high intelligence, strong sense of responsibility, and client-focused approach\u2014qualities rooted in a family background of academic and professional excellence, including a university professor and a medical doctor. Her practice is marked by precision, dedication, and a well-calibrated sense for procedural dynamics, which consistently contributes to achieving optimal results for her clients. Valentina speaks Bulgarian and English. \u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u0410\u043d\u0434\u043e\u0432\u0430 \u0435 \u0430\u0434\u0432\u043e\u043a\u0430\u0442 \u0432 \u0421\u043e\u0444\u0438\u0439\u0441\u043a\u0430\u0442\u0430 \u0430\u0434\u0432\u043e\u043a\u0430\u0442\u0441\u043a\u0430 \u043a\u043e\u043b\u0435\u0433\u0438\u044f, \u0441 \u043d\u0430\u0434 \u0434\u0435\u0432\u0435\u0442 \u0433\u043e\u0434\u0438\u043d\u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u0435\u043d \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u043e\u043f\u0438\u0442. \u0417\u0430\u0432\u044a\u0440\u0448\u0432\u0430 \u0441 \u0432\u0438\u0441\u043e\u043a\u043e \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u0447\u043d\u043e \u043e\u0442\u043b\u0438\u0447\u0438\u0435, \u0434\u0435\u043c\u043e\u043d\u0441\u0442\u0440\u0438\u0440\u0430\u0439\u043a\u0438 \u0441\u0438\u043b\u043d\u0438 \u0430\u043d\u0430\u043b\u0438\u0442\u0438\u0447\u043d\u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438 \u0438 \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u0447\u043d\u0430 \u0434\u0438\u0441\u0446\u0438\u043f\u043b\u0438\u043d\u0430 \u043e\u0442 \u0441\u0430\u043c\u043e\u0442\u043e \u043d\u0430\u0447\u0430\u043b\u043e \u043d\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u044f \u0441\u0438 \u043f\u044a\u0442. \u0422\u044f \u0435 \u0447\u0430\u0441\u0442 \u043e\u0442 \u201e\u0421\u0430\u0432\u043e\u0432 \u0438 \u043f\u0430\u0440\u0442\u043d\u044c\u043e\u0440\u0438\u201c \u043e\u0442 2018 \u0433., \u043a\u044a\u0434\u0435\u0442\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u044f \u0446\u044f\u043b\u043e\u0441\u0442\u043d\u0438 \u043f\u0440\u0430\u0432\u043d\u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u0441 \u0444\u043e\u043a\u0443\u0441 \u0432\u044a\u0440\u0445\u0443 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435\u0442\u043e \u0441 \u0440\u0435\u0433\u0443\u043b\u0430\u0442\u043e\u0440\u043d\u0438\u0442\u0435 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f, \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u0442\u0435 \u0438 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u0438\u0442\u0435 \u0441\u043f\u043e\u0440\u043e\u0432\u0435. \u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0432\u0430 \u043a\u043b\u0438\u0435\u043d\u0442\u0438 \u043f\u0440\u0438 \u043e\u0441\u043f\u043e\u0440\u0432\u0430\u043d\u0435 \u043d\u0430 \u0433\u043b\u043e\u0431\u0438, \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u0438 \u0441\u0430\u043d\u043a\u0446\u0438\u0438, \u043c\u0435\u0440\u043a\u0438 \u0437\u0430 \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u043d\u0435 \u0438 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u0430\u043a\u0442\u043e\u0432\u0435. \u0422\u044f \u0438\u043c\u0430 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u0435\u043d \u043e\u043f\u0438\u0442 \u0432 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430\u0442\u0430 \u043f\u0440\u0435\u0434 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u043e\u0440\u0433\u0430\u043d\u0438 \u0438 \u0441\u044a\u0434\u0438\u043b\u0438\u0449\u0430, \u043e\u0441\u043e\u0431\u0435\u043d\u043e \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u043a\u0430\u0442\u043e \u0435\u043a\u043e\u043b\u043e\u0433\u0438\u0447\u043d\u043e\u0442\u043e \u043f\u0440\u0430\u0432\u043e \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u043e\u0442\u043f\u0430\u0434\u044a\u0446\u0438\u0442\u0435. \u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0438\u0440\u0430 \u043a\u043b\u0438\u0435\u043d\u0442\u0438 \u0438 \u043e\u0441\u044a\u0449\u0435\u0441\u0442\u0432\u044f\u0432\u0430 \u043f\u0440\u043e\u0446\u0435\u0441\u0443\u0430\u043b\u043d\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u043e \u043f\u043e \u0432\u044a\u043f\u0440\u043e\u0441\u0438, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e\u0442\u043e, \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0442\u043e \u0438 \u0432\u0435\u0449\u043d\u043e\u0442\u043e \u043f\u0440\u0430\u0432\u043e, \u0443\u043a\u0430\u0437\u0432\u0430 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e \u0438 \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u0430\u043d\u043e \u043a\u044a\u043c \u0440\u0435\u0437\u0443\u043b\u0442\u0430\u0442\u0438\u0442\u0435 \u0441\u044a\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043a\u0430\u043a\u0442\u043e \u043d\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438, \u0442\u0430\u043a\u0430 \u0438 \u043d\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u043b\u0438\u0446\u0430. \u0422\u044f \u043f\u0440\u0438\u0442\u0435\u0436\u0430\u0432\u0430 \u0432\u0438\u0441\u043e\u043a\u043e \u043d\u0438\u0432\u043e \u043d\u0430 \u0438\u043d\u0442\u0435\u043b\u0438\u0433\u0435\u043d\u0442\u043d\u043e\u0441\u0442, \u0441\u0438\u043b\u043d\u043e\u0442\u043e \u0447\u0443\u0432\u0441\u0442\u0432\u043e \u0437\u0430 \u043e\u0442\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u0441\u0442 \u0438 \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u0430\u043d \u043a\u044a\u043c \u043a\u043b\u0438\u0435\u043d\u0442\u0430 \u043f\u043e\u0434\u0445\u043e\u0434 \u2013 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430, \u0437\u0430\u043b\u043e\u0436\u0435\u043d\u0438 \u0432 \u0441\u0435\u043c\u0435\u0439\u043d\u0430\u0442\u0430 \u0441\u0440\u0435\u0434\u0430, \u0447\u0430\u0441\u0442 \u043e\u0442 \u043a\u043e\u044f\u0442\u043e \u0441\u0430 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0441\u043a\u0438 \u043f\u0440\u0435\u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0435\u043b\u0438 \u0438 \u043b\u0435\u043a\u0430\u0440\u0438. \u041d\u0435\u0439\u043d\u0430\u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u0441\u0435 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u0438\u0440\u0430 \u0441 \u043f\u0440\u0435\u0446\u0438\u0437\u043d\u043e\u0441\u0442, \u0432\u0441\u0435\u043e\u0442\u0434\u0430\u0439\u043d\u043e\u0441\u0442 \u0438 \u0435\u043a\u0441\u043f\u0435\u0434\u0438\u0442\u0438\u0432\u043d\u043e\u0441\u0442, \u043a\u043e\u0435\u0442\u043e \u0434\u043e\u043f\u0440\u0438\u043d\u0430\u0441\u044f \u0437\u0430 \u043f\u043e\u0441\u0442\u0438\u0433\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u043d\u0438 \u0440\u0435\u0437\u0443\u043b\u0442\u0430\u0442\u0438 \u0432 \u0440\u0430\u0431\u043e\u0442\u0430\u0442\u0430 \u0441 \u043a\u043b\u0438\u0435\u043d\u0442\u0438. \u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u0433\u043e\u0432\u043e\u0440\u0438 \u0431\u044a\u043b\u0433\u0430\u0440\u0441\u043a\u0438 \u0438 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u0438 \u0435\u0437\u0438\u043a.<\/p>","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1627","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/law-tax.bg\/bg\/wp-json\/wp\/v2\/pages\/1627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law-tax.bg\/bg\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/law-tax.bg\/bg\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/law-tax.bg\/bg\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/law-tax.bg\/bg\/wp-json\/wp\/v2\/comments?post=1627"}],"version-history":[{"count":17,"href":"https:\/\/law-tax.bg\/bg\/wp-json\/wp\/v2\/pages\/1627\/revisions"}],"predecessor-version":[{"id":2096,"href":"https:\/\/law-tax.bg\/bg\/wp-json\/wp\/v2\/pages\/1627\/revisions\/2096"}],"wp:attachment":[{"href":"https:\/\/law-tax.bg\/bg\/wp-json\/wp\/v2\/media?parent=1627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}