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Bulgaria Tax News

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 Bulgaria and Estonia – details

7 June 2009
Treaty between Qatar and Bulgaria – first round of negotiations

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
Changes to Corporate Income Tax Law enacted

23 January 2009
Treaty and protocol between United States and Bulgaria enter into force

23 January 2009
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

4 November 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008
US-Bulgaria income tax treaty and protocol ratified by US

4 November 2008
Treaty between Bulgaria and United Arab Emirates ratified

4 November 2008
Draft changes to Corporate Income Tax Law

4 November 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008
Treaty between Austria and Bulgaria – negotiations finalized

4 November 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008
Treaty between Estonia and Bulgaria signed

4 November 2008
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

7 October 2008
Treaty between Bulgaria and United Arab Emirates – details

7 October 2008
Exemption of inbound and outbound dividends to/from EEA enacted

30 August 2008
Treaty between US and Bulgaria – US Technical Explanation published

30 August 2008
Protocol to treaty between Bulgaria and US ratified

11 August 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008
Bulgarian Income Tax Treaty and Protocol referred to US Senate

27 July 2008
Treaty between Bulgaria and Iceland initialled

27 July 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008
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