BulgariaEuropean Union Flashback on ECJ Cases – C-142/12 (Marinov) – Cessation of the taxable economic activity 23 December 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-259/12 (Rodopi-M 91) – Heavy Fine For Belated VAT Adjustments 07 December 2021
BulgariaEuropean Union ECJ C-620/21 Momtrade Ruse vs BG (Questions): VAT exemption for social services to natural persons in other member states? 27 November 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place 26 November 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-153/11 (Klub) – VAT Deduction even if capital good is not immediately used for business purposes 26 November 2021
Bulgaria Public consultation regarding a draft suggesting a 9% value-added tax on certain goods and services 17 November 2021
BulgariaEuropean Union ECJ C-544/19 (ECOTEX Bulgaria) – Judgment – Ban on cash payments when combating fraud not in violation of EU law 06 October 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services 02 October 2021
BulgariaEuropean Union ECJ C-21/20 (Balgarska natsionalna televizia) – Decision – Public service television broadcasting a supply of services for consideration can deduct VAT subject to proportionality commercial vs. public activities 16 September 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-492/13 (Traum) – Exemptions (zero rate) for intra-Community transactions – Buyer who is not registered for VAT purposes – Obligation for the seller to prove the authenticity of the signature of the buyer or his representative 04 September 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-285/11 (Bonik) – Suspicion of fraud no reason to refuse VAT deduction 03 September 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-552/16 (Wind Inovation 1) – Dissolution of company leading to cancellation of VAT registration – Obligation to calculate and pay VAT on available assets – Consequences for the right to deduct 03 September 2021
Bulgaria Bulgaria Considering Temporary 9% VAT Rate for Fruits and Vegetables and Increased VAT Registration Threshold 02 September 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-507/16 (Entertainment Bulgaria System) – Deductibility of input VAT due or paid 30 August 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-107/10 (Enel Maritsa Iztok 3) – Right to default interest on Late VAT Refunds 28 August 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-19/12 (Efir) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for construction services provided 28 August 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-153/12 (Sani treyd) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for the construction of a residential complex. 27 August 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-621/10 & C-129/11 (Balkan and Sea Properties and Provadinvest) – Opting for normal value is not allowed in cases that are not listed in Art. 80 of the VAT Directive 23 August 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-111/14 (GST) – Fixed Establishment and the liability to pay VAT 20 August 2021
BulgariaEuropean Union ECJ (non-VAT) C-362/21 (EKOPRINT) – Validaty of an invoice if an electronic signature is determined not to be a qualified electronic signature 31 July 2021
BulgariaEuropean Union ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Questions – Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT 26 July 2021