保加利亚已决定建立一个关于确定涉及实施《反腐败公约》所涉犯罪法人行政 责任的法律框架。保加利亚报告称，尽管缺乏有关在实践中适用制裁的统计资 料，但据认为，对法人给予的金钱上的制裁已经足够有效、合乎比例并且具有 阻遏性，尤其考虑到收入相对较低的情况。此外，法律明确规定，制裁不得低 于所得利益的经济等同价值，较之于普遍的预期，这些制裁看似相对较低。政 府专家建议国家主管部门探究可否在外国的贿赂而给法人带来的好处并非“财 产”的情况下或在无法确定所得好处的价值的情况下就腐败相关犯罪而增加对 法人的金钱处罚的数额。
Bulgaria has chosen to put in place a legal framework for the establishment of administrative liability of legal persons involved in the commission of UNCAC-based offences. It was reported by Bulgaria that, despite the lack of statistical information on the application of the sanctions in practice, the monetary sanctions against legal persons were considered to be enough effective, proportional and dissuasive, especially in the light of the relatively low level of incomes. Moreover, the legislation provides expressly that the sanction cannot be inferior to the economic equivalent of the benefit, they appear to be relatively lower, compared to what is generally expected. The governmental experts suggested that the national authorities explore the possibility of increasing the level of monetary sanctions against legal persons for corruption-related offences in cases where the advantage accruing to the legal person as a result of foreign bribery is not “property”, or if the value of the advantage cannot be ascertained.