In Focus

Limitation of the right to deduction of input VAT in the cases where no actual supply took place

Issue 7 / August 2013

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Ruling issued by the NRA regarding the right to deduction of input VAT for lease or rental of passenger vehicles

Issue 6 / July 2013

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Position of the NRA regarding the liability to withholding tax on interest income and the declaration under Art. 142, para 5 of TSSPC

Issue 5 / April 2013

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Taxable amount and taxable event in establishment of building rights in exchange for construction services (barter)

Issue 4 / April 2013

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Recent Decisions of the European Court of Justice on VAT cases in which Bulgaria is a party

Issue 3 / February 2013

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An Interpretative Decision of the Supreme Cassation Court regarding “periodic payments”

Issue 2 / February 2013

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NRA regarding Cash Pooling between associated parties

Issue 1 / January 2013

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