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Bulgaria Tax News

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013
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

9 February 2013
Draft amendments to tax laws submitted to parliament

9 February 2013
Treaty between Bulgaria and Switzerland signed

23 October 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012
Protocol to treaty between Armenia and Bulgaria enters into force

25 July 2012
Treaty between Qatar and Bulgaria – details

25 July 2012
Treaty between Austria and Bulgaria – details

12 May 2011
Treaty between Austria and Bulgaria enters into force

27 April 2011
Treaty between Bahrain and Bulgaria enters into force

27 April 2011
Treaty between Bulgaria and Qatar enters into force

30 March 2011
Treaty between Bulgaria and Germany enters into force

14 March 2011
Withholding tax – amendments adopted by parliament

28 February 2011
Proposed amendments – withholding taxation

26 October 2010
Treaty between Germany and Bulgaria – details

25 May 2010
Changes to Corporate Income Tax Law enacted

20 January 2010
Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009
Treaty between Bulgaria and Estonia – details

16 July 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009
Treaty between Qatar and Bulgaria – first round of negotiations

7 June 2009
Treaty between Bulgaria and Estonia – details

7 June 2009
Treaty between Bulgaria and Austria ratified

13 May 2009
European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009
Treaty between Bulgaria and United Arab Emirates enters into force

22 February 2009
Treaty between Estonia and Bulgaria enters into force

22 February 2009
Treaty and protocol between United States and Bulgaria enter into force

23 January 2009
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