Orbitax Tax News & Alerts
Bulgaria's Tax news & updates from Orbitax and partners
Bulgaria Tax News
Treaty between Bulgaria and United Arab Emirates enters into force
Treaty between Estonia and Bulgaria enters into force
Treaty and protocol between United States and Bulgaria enter into force
Changes to Corporate Income Tax Law enacted
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Treaty between Bulgaria and United Arab Emirates ratified
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Draft changes to Corporate Income Tax Law
US-Bulgaria income tax treaty and protocol ratified by US
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Treaty between Austria and Bulgaria – negotiations finalized
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Treaty between Estonia and Bulgaria signed
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Treaty between Bulgaria and United Arab Emirates – details
Treaty between US and Bulgaria – US Technical Explanation published
Exemption of inbound and outbound dividends to/from EEA enacted
Protocol to treaty between Bulgaria and US ratified
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Bulgarian Income Tax Treaty and Protocol referred to US Senate
Treaty between Bulgaria and Iceland initialled
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Treaty between US and Bulgaria – details
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