Scientific paper ID 1800 : 2019/3

Desislava Yosifova

In the following paper a review is made regarding the documentation analyzed by the auditor and the compulsory minimum findings that are necessary to be integrated in the independent report with the auditor’s factual findings with respect to the organizations and the individuals in charge of utilization of end-of life vehicles.

A thesis is justified – that the obligatory audit implemented by the environmental legislation (to authenticate the specific annual report for these entities’ performance indicators) appears to be an evaluative and guaranteeing trust mechanism executing a fundamental role in the overall conduct of the policy for eco-fees and product-fees’ imposition and collection.

In accordance with the definition for waste introduced in the Framework Directive schema for extended producer responsibility means a set of measures taken by the Member States in order to guarantee that the producers carry either financial, or both financial and operative responsibility for the waste’s management as a stage of the product’s life cycle after its conversion into waste. By dint of the alterations in the latest legislative package regarding circular economy in the European Union minimal ments are established towards these systems for implementing unified approaches as Member States have a 2 year transitional period to transpose these rules until the 5th of July 2020.

излезли от употреба МПС; одиторски доклад; продуктови/еко таксиend-of life vehicles; audit report; product fees; eco-feesDesislava Yosifova


[1] Naredba za izlezlite ot upotreba MPS DV. br.7 / 2013g izm. i dop. DV. br.60 /2018g.
( [1] Наредба за излезлите от употреба МПС ДВ. бр.7 / 2013г изм. и доп. ДВ. бр.60 /2018г. )

[2] Zakon za upravlenie na otpadatsite DV. br.53 / 2012g. izm. i dop. DV. br. 56 /2019g.
( [2] Закон за управление на отпадъците ДВ. бр.53 / 2012г. изм. и доп. ДВ. бр. 56 /2019г. )

[3] Mezhdunarodni standarti za kontrol varhu kachestvoto, odit, pregled, drugi angazhimenti za izrazyavane na sigurnost i svarzani po sadarzhanie uslugi, IAASB, IFAC, 2014 (IDES, 2015)
( [3] Международни стандарти за контрол върху качеството, одит, преглед, други ангажименти за изразяване на сигурност и свързани по съдържание услуги, IAASB, IFAC, 2014 (ИДЕС, 2015) )

[4] Direktiva (ES) 2018/851, izmenyashta Ramkova Direktiva 2008/98/EO
( [4] Директива (ЕС) 2018/851, изменяща Рамкова Директива 2008/98/ЕО )

[5] Ramkova Direktiva (ES) 2008/98/EO otnosno otpadatsite
( [5] Рамкова Директива (ЕС) 2008/98/ЕО относно отпадъците )




This site uses cookies as they are important to its work.

Accept all cookies
Cookies Policy