The Variable Capital Company As A New Form Of Carrying Out Commercial Activity

Violeta Vladova - Ivanova () and Milena Tsvetkovska ()
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Milena Tsvetkovska: University of Economics - Varna

An Annual Book of University of Economics - Varna, 2023, vol. 93, issue 1, 228-263

Abstract: The study examines the new company regulated in the Commerce Act - a company with variable capital, which reveals certain specifics compared to the existing companies regulated in the Bulgarian commercial legislation. The reasons are researched that led to such a change in company law in the context of business needs. Attention is paid to the experience of solving the problem in di򯿿erent European countries. The regulation in our Commerce Act is analyzed about the newly adopted company with variable capital and its advantages and disadvantages as a form for commercial activity. On the basis of the performed analysis, justied conclusions and proposals are made, with the idea that they will become part of the upcoming discussions in the specialized scientific literature, regarding the application of the legal provisions in practice.

Keywords: Company with Variable Capital; Commercial Companies; Commerce Act (search for similar items in EconPapers)
JEL-codes: K15 K20 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:yrbook:y:2023:i:1:p:228-263

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