On 6 December 2022, Bulgaria's National Assembly approved the law for the introduction of a temporary solidarity contribution on the excess profits of companies in the crude oil, natural gas, coal, and oil refining industries at a rate of 33% in accordance with Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices. The contribution is due on excess profits in 2022 and 2023 to the extent exceeding 120% of the average taxable profit in 2018, 2019, 2020, a…