Bulgaria/European Union - Direct Taxation in Bulgaria – Two Years after Accession
- Bulgaria/European Union
- Konstantin Lozev
- European Taxation, 2009 (Volume 49), No 2
- 1 February 2009
In this article, the author describes the latest amendments to the direct tax laws in Bulgaria, with particular emphasis on the developments with regard to bringing these laws into line with the EC Treaty freedoms and the effect of recent European Court of Justice (ECJ) decisions in this respect. Comparisons are also made with implementation efforts in other new Member States.