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Results: 1-10 of 62

CJEU rules against Bulgarian legislation on VAT deregistration transactions

  • CMS Cameron McKenna
  • -
  • Bulgaria, European Union
  • -
  • May 21 2013

On 8 May 2013, the Court of Justice of the European Union (CJEU) gave its decision in the case of Hristomir Marinov (Case C-14212) where a provision

Declaration of fuel supplies and receipt

  • CMS Cameron McKenna
  • -
  • Bulgaria
  • -
  • May 15 2013

The Ministry of Finance announced the supplements to Regulation H-182006 ("the Regulation") that set out the forms and requirements for simplified

New rules on late payment in commercial transactions

  • CMS Cameron McKenna
  • -
  • Bulgaria, European Union
  • -
  • March 21 2013

Amendments to the Commerce Act ("CA") have introduced new rules on late payment in commercial transactions to implement the requirements of the

Amendments to the Regulation for the implementation of the VAT Act

  • CMS Cameron McKenna
  • -
  • Bulgaria
  • -
  • March 19 2013

The following amendments to the Regulation for the implementation of the VATA entered into force on 28 February. Supplies of goods between a

Changes in the Bulgarian VAT Act and Corporate Income Tax Act

  • CMS Cameron McKenna
  • -
  • Bulgaria
  • -
  • March 19 2013

An amendment to the Value Added Tax Act (VATA) was published in the Bulgarian State Gazette on 8 March 2013. The amendment introduces changes to the

New ‘gold standard’ rules for VAT refunds

  • CMS Cameron McKenna
  • -
  • Bulgaria
  • -
  • February 25 2013

From 1 March 2013, new 'gold standard' rules will be applied for VAT refunds by the National Revenue Agency. The rules will give qualifying

Grace period for applying the ‘single account’ rules for public liabilities

  • CMS Cameron McKenna
  • -
  • Bulgaria
  • -
  • January 30 2013

Further to specific transitional rules being a part of the amendments to the Tax and Social Security Proceedings Code ("TSSPC"), public liabilities

Bulgaria: increased thresholds for social security contributions

  • CMS Cameron McKenna
  • -
  • Bulgaria
  • -
  • January 30 2013

As of 1 January 2013 the maximum monthly base for calculating social security and health insurance contributions has increased to BGN 2,200 (from 2000

Changes to cross-border payment rules

  • CMS Cameron McKenna
  • -
  • Bulgaria
  • -
  • January 17 2013

As of 1 March 2013, the information and documents to be provided when making a cross-border transfer will be subject to new rules. The cross-border

Changes to the Social Security Code effective from January 2013

  • CMS Cameron McKenna
  • -
  • Bulgaria
  • -
  • December 28 2012

Changes to the Social Security Code were published in the State Gazette issue No 94 of 30 November 2013 and most of them will come into force as of 1

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