“THE HOSPICES IN BULGARIA AND IN THE EU” Sofia, December 2003

The analysis “The Hospices in Bulgaria and in the EU” has been prepared by experts of the Bulgarian Center for Not-For-Profit Law and Foundation PACEL. It is meant to represent an in-depth research on the legal framework on the establishment and the functioning of hospices as one of the types of healthcare institutions in accordance with the Bulgarian legislation and the legislation of several EU member states, as well as in the soon accessing the EU states. The analysis reviews the funding and the taxation regime for hospices in Bulgaria too. The surveyed European practice in the sphere of the palliative cares provision in hospices may be used as a fundament for starting debates on the improvement of the legal framework on the establishment and the operation of hospices in Bulgaria and would serve as a basement for future legislative changes in this direction.

 

The analysis has been structures in four parts. The first part outlines the legal frame for establishment and operation of hospices in accordance with the presently acting legal arrangements in the Republic of Bulgaria.

 

The second and the third part of the analysis are focused on issues related to the financing and the tax regime of the hospices.

 

The third part contains a comparative legal analysis of the frame and statute of hospices in 8 EU member states and several accessing the EU countries.

 

In the last part, conclusions and recommendations concerning the opportunity healthcare institutions, and in particular hospices, to function as non-profit legal entities for public benefit have been made.