Факторингът — отграничение от сходни правни институти
Factoring — Distinction from Similar Legal Phenomena

Summary/Abstract: Factoring is a sophisticated financial technique and management service designed to facilitate the use of trade credit. Factoring as a legal phenomenon includes two contracts: a contract of sale of goods or of supply of services made between the supplier and its customers (debtors), on the one hand, and a factoring contract concluded between the supplier and the factor, on the other hand.This article examines the legal essence of factoring by distinguishing it from other similar legal phenomena. It is assumed that factoring is a new legal phenomenon in Bulgarian law.

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