The Bulgarian court may refuse to recognise or to allow the execution of a confiscation or seizure order in case:
1. the certificate is not presented to the court, is incomplete or manifestly does not correspond to the order;
2. against the same person for the same act a confiscation or seizure order has been issued and executed in the Republic of Bulgaria or another State other than the issuing State or the executing State;
3. the execution of the order is with expired prescription barred under the Bulgarian legislation and the order is related to an act which falls within the jurisdiction of a Bulgarian court;
4. there is immunity or privilege under the Bulgarian legislation which prevent the execution of the order;
5. the order is related to acts which:
a) are regarded under the Bulgarian legislation as having been committed wholly or partly within the territory of the Republic of Bulgaria, or
b) were committed outside the territory of the issuing State and the Bulgarian legislation does not permit criminal proceedings to be taken in respect to such acts;
6. according to the certificate the person concerned did not appear personally in the proceedings leading to the passing of the order, unless the certificate expressly contains information about the meeting of one of the following conditions in accordance with the legislation of the issuing State:
(a) the person has been served a subpoena personally and in this way has been informed in a timely manner of the date and place of the proceedings, or has been officially informed thereof in another way, unambiguously proving that the person has been informed of the proceedings scheduled, as well as of the possibility for passing an order if he/she does not appear;
(b) after having been informed in a timely manner about the proceedings scheduled, the person has authorised a counsellor or such counsellor has been appointed by the court, and such defence has actually been provided;
(c) after the order has been served in person and the person has been expressly informed of the right to appeal or retrial of the case with his/her personal participation, where the case can be reviewed in substance with providing new evidence and which could result in the initial instrument being repealed, the person has expressly declared that he/she does not contest the order and has not requested a retrial or appeal within the deadline envisaged.
7. the rights of any interested party, including a bona fide third party, under the Bulgarian legislation make it impossible to execute the order, including where this is a consequence of an appeal;
8. the confiscation or seizure order relates to acts which do not constitute an offence, which permits confiscation or seizure pursuant to the Bulgarian legislation;
9. the confiscation or seizure order was issued in circumstances where confiscation or seizure of the property was ordered under the extended powers of confiscation pursuant to the legislation of the issuing State.
If the confiscation or seizure order relates to property in the meaning of Article 2 (d (iii)) of the Framework Decision, but falls outside the scope of the extended powers of confiscation or seizure in accordance with the European Union law in connection with the confiscation of benefits, proceeds or property from a crime, the court executes the order at least to the extent provided for in similar cases under the Bulgarian legislation.
Double criminality is not required in cases referred to in Article 14 (2) of the Bulgarian law - the Bulgarian law entirely complies with Article 6 (1) of the Framework Decision.
The recognised order is transmitted to the Bulgarian National Revenue Agency for execution.