Факторингът - ограничение от сходни правни институти съгласно българското право

Abstract

The factoring is a sophisticated financial technique and management service designed to facilitate the use of trade credit. The 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 the factoring by distinguishing from another similar legal phenomena. It is assumed that the factoring is a new legal phenomenon in Bulgarian law.