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Bulgaria Tax News

Tax package for 2014 – proposal published

2 December 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013
Treaty between Russia and Bulgaria – Russia MoF clarifies whether taxes paid in Bulgaria may be credited against corporate income tax liabilities in Russia

24 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013
Withholding tax under EU Savings Directive to be abolished

24 June 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013
Heavy restrictions on capital movements enter into force

6 May 2013
Tax amendments on CIT approved

6 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013
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
Treaty between Qatar and Bulgaria – details

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

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
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