Orbitax Tax News & Alerts
Bulgaria's Tax news & updates from Orbitax and partners
Bulgaria Tax News
Tax amendments on CIT approved
Heavy restrictions on capital movements enter into force
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Draft amendments to tax laws submitted to parliament
Treaty between Bulgaria and Switzerland signed
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Treaty between Qatar and Bulgaria – details
Protocol to treaty between Armenia and Bulgaria enters into force
Treaty between Austria and Bulgaria – details
Treaty between Austria and Bulgaria enters into force
Treaty between Bahrain and Bulgaria enters into force
Treaty between Bulgaria and Qatar enters into force
Treaty between Bulgaria and Germany enters into force
Withholding tax – amendments adopted by parliament
Proposed amendments – withholding taxation
Treaty between Germany and Bulgaria – details
Changes to Corporate Income Tax Law enacted
Dutch dividend withholding tax exemption extended to certain EEA countries
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Treaty between Bulgaria and Estonia – details
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Treaty between Bulgaria and Estonia – details
Treaty between Qatar and Bulgaria – first round of negotiations
Treaty between Bulgaria and Austria ratified
European Commission refers Germany to ECJ over taxation of outbound dividends
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