1851 Résultats de recherche pour

  • Bulgaria: 2011 and forthcoming ECJ tax rulings

    Bulgarie 16.01.2012
    The role of the Court of Justice of the European Union (the “ECJ”) is to interpret, enforce and uphold EU law. National courts sometimes have to refer domestic tax issues to the ECJ to ensure...

  • Emerging Europe M & A deals report 2012

    Europe 01.01.2012
    We are delighted to launch the second edition of the “Emerging Europe: M&A Report”, which has been co-authored by CMS and Emerging Markets M&A information and data source ‘DealWatch‘....

  • Regulations for application of the VAT Act Draft

    Bulgarie 28.12.2011
    On 22 December 2011 the Ministry of Finance published the draft amendments of the Regulations for application of the VAT Act. The draft provides for the following main amendments stemming mainly from...

  • Regulations for application of the Excise Duties and Tax Warehouses Act Draft

    Bulgarie 28.12.2011
    On 22 December 2011, the Ministry of Finance published the draft amendments to the Excise Duties and Tax Warehouses Act. The draft provides for the following main amendments stemming mainly from the respective...

  • Bulgaria tax update, Dec 23, 2011

    Bulgarie 23.12.2011
    On 16 December 2011, the 2012 changes to the Bulgarian tax law (as discussed in our previous publications of 15 December 2011) were published in the National Gazette. As expected, the changes shall come...

  • Bulgaria Tax update, December 16, 2011

    Bulgarie 19.12.2011
    On 11 November 2011, the European Commission stated its position to tackle double taxation and non-taxation within the EU through a Communication on Double Taxation. The Commission pinpointed the main...

  • Bulgaria: Tax update 15.12.2011

    Bulgarie 15.12.2011
    As we have previously informed you, on 7 December 2011 Parliament adopted the tax changes for 2012. The proposed drafts (from which we published the most substantial amendments on 3 and 8 November 2011)...

  • Bulgaria tax updates, December 9

    Bulgarie 09.12.2011
    On 7 December 2011, the Bulgarian Parliament voted in support of the 2012 amendments to the Tax and Social Procedure Act, the VAT Act, the Excise Duties and Tax Warehouses and the Personal Income Tax....

  • Second reading of the 2012 state budget and the 2012 amendments in the Bulgarian tax acts

    Bulgarie 08.12.2011
    The amendments to the material and procedure tax acts have been presented for their 2nd reading in Parliament on Wednesday. It is expected all of them to be voted till the end of the day. Tomorrow Parliament...

  • Bulgaria: shale gas ban proposed

    Bulgarie 01.12.2011
    Draft legislation to ban the exploration and production of shale gas has been introduced to Parliament. The Bill was submitted on 23 November 2011 by a group of MPs and has been sent to the Parliamentary...

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