The Bulgarian government submitted a draft bill in parliament on 1 November 2022 including measures 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 will be due on excess profits in 2022 and 2023 to the extent exceeding 20% of the average taxable profit in 2018, 2019, 2020 and 2021, and will be declared and paid in accordance with the procedure...