Bulgaria Tax News
Treaty between Germany and Bulgaria – details
Changes to Corporate Income Tax Law enacted
Dutch dividend withholding tax exemption extended to certain EEA countries
Treaty between Bulgaria and Estonia – details
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Treaty between Bulgaria and Estonia – details
Treaty between Qatar and Bulgaria – first round of negotiations
Treaty between Bulgaria and Austria ratified
European Commission refers Germany to ECJ over taxation of outbound dividends
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
US-Bulgaria income tax treaty and protocol ratified by US
Treaty between Austria and Bulgaria – negotiations finalized
Treaty between Estonia and Bulgaria signed
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
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Draft changes to Corporate Income Tax Law
Treaty between Bulgaria and United Arab Emirates ratified
Treaty between Bulgaria and United Arab Emirates – details
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
Exemption of inbound and outbound dividends to/from EEA enacted
Treaty between US and Bulgaria – US Technical Explanation published
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Protocol to treaty between Bulgaria and US ratified
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