{"id":9467,"date":"2023-07-07T14:34:58","date_gmt":"2023-07-07T11:34:58","guid":{"rendered":"https:\/\/www.sars.gov.bg\/?page_id=9467"},"modified":"2023-07-07T14:50:13","modified_gmt":"2023-07-07T11:50:13","slug":"eu-pravo-1","status":"publish","type":"page","link":"https:\/\/www.sars.gov.bg\/en\/normativna-uredba\/eu-pravo-1\/","title":{"rendered":"\u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u043e \u043f\u0440\u0430\u0432\u043e"},"content":{"rendered":"[vc_row gap=&#8221;10&#8243; style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;green&#8221; no_fill=&#8221;true&#8221; spacing=&#8221;10&#8243; c_align=&#8221;left&#8221; autoplay=&#8221;none&#8221; collapsible_all=&#8221;true&#8221; c_icon=&#8221;plus&#8221; c_position=&#8221;left&#8221; active_section=&#8221;100&#8243; title=&#8221;&#8221; el_class=&#8221;bg-zakoni-links&#8221;][vc_column][vc_tta_accordion style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;green&#8221; spacing=&#8221;10&#8243; gap=&#8221;10&#8243; active_section=&#8221;100&#8243; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221; el_class=&#8221;reports-analyses-blog-style&#8221;][vc_tta_section title=&#8221;\u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u0438&#8221; tab_id=&#8221;1677253958228-d09fbb50-92bc7297-eff1&#8243; el_class=&#8221;main_accordion&#8221;][vc_column_text]\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Reglament-eo-No-78-2009-na-evropeiskiya-parlament-i-na-saveta.pdf\" target=\"_blank\" rel=\"noopener\">\u0420\u0415\u0413\u041b\u0410\u041c\u0415\u041d\u0422 (\u0415\u041e) \u2116 78-2009 \u041d\u0410 \u0415\u0412\u0420\u041e\u041f\u0415\u0419\u0421\u041a\u0418\u042f \u041f\u0410\u0420\u041b\u0410\u041c\u0415\u041d\u0422 \u0418 \u041d\u0410 \u0421\u042a\u0412\u0415\u0422\u0410 \u043e\u0442 14 \u044f\u043d\u0443\u0430\u0440\u0438 2009 \u0433\u043e\u0434\u0438\u043d\u0430<\/a><\/p>\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Reglament-eo-No-661-2009-na-evropeiskiya-parlament-i-na-saveta.pdf\" target=\"_blank\" rel=\"noopener\">\u0420\u0415\u0413\u041b\u0410\u041c\u0415\u041d\u0422 (\u0415\u041e) \u2116 661-2009 \u041d\u0410 \u0415\u0412\u0420\u041e\u041f\u0415\u0419\u0421\u041a\u0418\u042f \u041f\u0410\u0420\u041b\u0410\u041c\u0415\u041d\u0422 \u0418 \u041d\u0410 \u0421\u042a\u0412\u0415\u0422\u0410 \u043e\u0442 13 \u044e\u043b\u0438 2009 \u0433\u043e\u0434\u0438\u043d\u0430<\/a><\/p>\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Reglament-es-2018-858-na-evropeiskiya-parlament-i-na-saveta-ot.pdf\" target=\"_blank\" rel=\"noopener\">\u0420\u0415\u0413\u041b\u0410\u041c\u0415\u041d\u0422 (\u0415\u0421) 2018-858 \u041d\u0410 \u0415\u0412\u0420\u041e\u041f\u0415\u0419\u0421\u041a\u0418\u042f \u041f\u0410\u0420\u041b\u0410\u041c\u0415\u041d\u0422 \u0418 \u041d\u0410 \u0421\u042a\u0412\u0415\u0422\u0410 \u043e\u0442 30 \u043c\u0430\u0439 2018 \u0433\u043e\u0434\u0438\u043d\u0430<\/a><\/p>\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Reglament-eo-No-661-2009-na-evropeiskiya-parlament-i-na-saveta-1.pdf\" target=\"_blank\" rel=\"noopener\">\u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 (\u0415\u041e) \u2116 661\/2009 \u043d\u0430 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u043f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u043d\u0430 \u0421\u044a\u0432\u0435\u0442\u0430 \u043e\u0442 13 \u044e\u043b\u0438 2009 \u0433\u043e\u0434\u0438\u043d\u0430 \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0437\u0430 \u043e\u0434\u043e\u0431\u0440\u0435\u043d\u0438\u0435 \u043d\u0430 \u0442\u0438\u043f\u0430 \u043f\u043e \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u043d\u0430 \u043e\u0431\u0449\u0430\u0442\u0430 \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442 \u043d\u0430 \u043c\u043e\u0442\u043e\u0440\u043d\u0438\u0442\u0435 \u043f\u0440\u0435\u0432\u043e\u0437\u043d\u0438 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430, \u0442\u0435\u0445\u043d\u0438\u0442\u0435 \u0440\u0435\u043c\u0430\u0440\u043a\u0435\u0442\u0430 \u0438 \u0441\u0438\u0441\u0442\u0435\u043c\u0438, \u043a\u043e\u043c\u043f\u043e\u043d\u0435\u043d\u0442\u0438 \u0438 \u043e\u0442\u0434\u0435\u043b\u043d\u0438 \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0438 \u0432\u044a\u0437\u043b\u0438, \u043f\u0440\u0435\u0434\u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u0438 \u0437\u0430 \u0442\u044f\u0445<\/a><\/p>\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Reglament-eo-No-78-2009-na-evropeiskiya-parlament-i-na-saveta-1.pdf\" target=\"_blank\" rel=\"noopener\">\u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 (\u0415\u041e) \u2116 78\/2009 \u043d\u0430 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u043f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u043d\u0430 \u0421\u044a\u0432\u0435\u0442\u0430 \u043e\u0442 14 \u044f\u043d\u0443\u0430\u0440\u0438 2009 \u0433\u043e\u0434\u0438\u043d\u0430 \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u0442\u0438\u043f\u043e\u0432\u043e\u0442\u043e \u043e\u0434\u043e\u0431\u0440\u0435\u043d\u0438\u0435 \u043d\u0430 \u043c\u043e\u0442\u043e\u0440\u043d\u0438 \u043f\u0440\u0435\u0432\u043e\u0437\u043d\u0438 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u043f\u043e \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0435 \u043d\u0430 \u0437\u0430\u0449\u0438\u0442\u0430\u0442\u0430 \u043d\u0430 \u043f\u0435\u0448\u0435\u0445\u043e\u0434\u0446\u0438\u0442\u0435 \u0438 \u043d\u0430 \u043e\u0441\u0442\u0430\u043d\u0430\u043b\u0438\u0442\u0435 \u0443\u044f\u0437\u0432\u0438\u043c\u0438 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u0446\u0438 \u0432 \u0434\u0432\u0438\u0436\u0435\u043d\u0438\u0435\u0442\u043e \u043f\u043e \u043f\u044a\u0442\u0438\u0449\u0430\u0442\u0430, \u0437\u0430 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043d\u0430 \u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430 2007\/46\/\u0415\u041e \u0438 \u0437\u0430 \u043e\u0442\u043c\u044f\u043d\u0430 \u043d\u0430 \u0434\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0438 2003\/102\/\u0415\u041e \u0438 2005\/66\/\u0415\u041e<\/a><\/p>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;\u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0438&#8221; tab_id=&#8221;1688632613903-d32570d5-3c97&#8243; el_class=&#8221;main_accordion&#8221;][vc_column_text]\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Direktiva-2003-59-eo-na-evropeiskiya-parlament-i-na-saveta-ot-15-yuli.pdf\" target=\"_blank\" rel=\"noopener\">\u0414\u0418\u0420\u0415\u041a\u0422\u0418\u0412\u0410 2003-59-\u0415\u041e \u041d\u0410 \u0415\u0412\u0420\u041e\u041f\u0415\u0419\u0421\u041a\u0418\u042f \u041f\u0410\u0420\u041b\u0410\u041c\u0415\u041d\u0422 \u0418 \u041d\u0410 \u0421\u042a\u0412\u0415\u0422\u0410 \u043e\u0442 15 \u044e\u043b\u0438 2003 \u0433\u043e\u0434\u0438\u043d\u0430<\/a><\/p>\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Direktiva-2008-96-eo-na-evropeiskiya-parlament-i-na-saveta-ot-19-noemvri.pdf\" target=\"_blank\" rel=\"noopener\">\u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430 2008-96-\u0415\u041e \u043d\u0430 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u043f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u043d\u0430 \u0421\u044a\u0432\u0435\u0442\u0430 \u043e\u0442 19 \u043d\u043e\u0435\u043c\u0432\u0440\u0438 2008 \u0433\u043e\u0434\u0438\u043d\u0430<\/a><\/p>\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Direktiva-es-2015-413-na-evropeiskiya-parlament-i-na-saveta-ot.pdf\" target=\"_blank\" rel=\"noopener\">\u0414\u0418\u0420\u0415\u041a\u0422\u0418\u0412\u0410 (\u0415\u0421) 2015-413 \u041d\u0410 \u0415\u0412\u0420\u041e\u041f\u0415\u0419\u0421\u041a\u0418\u042f \u041f\u0410\u0420\u041b\u0410\u041c\u0415\u041d\u0422 \u0418 \u041d\u0410 \u0421\u042a\u0412\u0415\u0422\u0410 \u043e\u0442 11 \u043c\u0430\u0440\u0442 2015 \u0433\u043e\u0434\u0438\u043d\u0430<\/a><\/p>\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Direktiva-2008-96-eo-na-evropeiskiya-parlament-i-na-saveta-ot-19.pdf\" target=\"_blank\" rel=\"noopener\">\u0414\u0418\u0420\u0415\u041a\u0422\u0418\u0412\u0410 2008\/96\/\u0415\u041e \u043d\u0430 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u041f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u043d\u0430 \u0421\u044a\u0432\u0435\u0442\u0430 \u043e\u0442 19 \u043d\u043e\u0435\u043c\u0432\u0440\u0438 2008 \u0433\u043e\u0434\u0438\u043d\u0430 \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u0442\u043e \u043d\u0430 \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442\u0442\u0430 \u043d\u0430 \u043f\u044a\u0442\u043d\u0438\u0442\u0435 \u0438\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438<\/a><\/p>\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Direktiva-es-2015-413-na-evropeiskiya-parlament-i-na-saveta-ot-1.pdf\" target=\"_blank\" rel=\"noopener\">\u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430 (\u0415\u0421) 2015\/413 \u043d\u0430 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u043f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u043d\u0430 \u0421\u044a\u0432\u0435\u0442\u0430 \u043e\u0442 11 \u043c\u0430\u0440\u0442 2015 \u0433\u043e\u0434\u0438\u043d\u0430 \u0437\u0430 \u0443\u043b\u0435\u0441\u043d\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u0438\u044f \u043e\u0431\u043c\u0435\u043d \u043d\u0430 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u043f\u044a\u0442\u043d\u043e\u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u0438 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f, \u0441\u0432\u044a\u0440\u0437\u0430\u043d\u0438 \u0441 \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442\u0442\u0430 \u043f\u043e \u043f\u044a\u0442\u0438\u0449\u0430\u0442\u0430<\/a><\/p>\n<p><a href=\"https:\/\/www.sars.gov.bg\/wp-content\/uploads\/2023\/07\/Direktiva-2003-59-eo-na-evropeiskiya-parlament-i-na-saveta-ot-15C2A0yuli.pdf\" target=\"_blank\" rel=\"noopener\">\u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430 2003\/59\/\u0415\u041e \u043d\u0430 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u041f\u0430\u0440\u043b\u0430\u043c\u0435\u043d\u0442 \u0438 \u043d\u0430 \u0421\u044a\u0432\u0435\u0442\u0430 \u043e\u0442 15 \u044e\u043b\u0438 2003 \u0433\u043e\u0434\u0438\u043d\u0430 \u043e\u0442\u043d\u043e\u0441\u043d\u043e \u043d\u0430\u0447\u0430\u043b\u043d\u0430 \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f \u0438 \u043f\u0440\u043e\u0434\u044a\u043b\u0436\u0430\u0432\u0430\u0449\u043e \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u0435 \u043d\u0430 \u0432\u043e\u0434\u0430\u0447\u0438 \u043d\u0430 \u043d\u044f\u043a\u043e\u0438 \u043f\u044a\u0442\u043d\u0438 \u043f\u0440\u0435\u0432\u043e\u0437\u043d\u0438 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0437\u0430 \u043f\u0440\u0435\u0432\u043e\u0437 \u043d\u0430 \u0442\u043e\u0432\u0430\u0440\u0438 \u0438\u043b\u0438 \u043f\u044a\u0442\u043d\u0438\u0446\u0438, \u0437\u0430 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043d\u0430 \u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 (\u0415\u0418\u041e) \u2116 3820\/85 \u043d\u0430 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