-
Recent Posts
Recent Comments
Archives
- March 2017 (1)
- February 2017 (1)
- August 2016 (2)
- June 2016 (2)
- April 2016 (1)
- August 2015 (1)
- May 2015 (1)
- February 2015 (1)
- January 2015 (1)
- December 2014 (1)
- November 2014 (1)
- October 2014 (1)
- September 2014 (1)
- July 2014 (1)
- June 2014 (2)
- May 2014 (4)
- April 2014 (4)
- March 2014 (6)
- February 2014 (4)
Categories
- Accounting (4)
- Accounting practice (1)
- Accounting standards (1)
- Business (5)
- Business process management (3)
- Business processes (3)
- Corporate Tax Act (6)
- Events (1)
- HRMS (1)
- Local Taxes and Fees Act (2)
- Payroll (4)
- Personal Tax Act (4)
- Software (5)
- Tax-Insurance Procedure Code (3)
- Taxes (30)
- Temporary disability (1)
- VAT act (14)
Tag Cloud
Art 87 of CITA art.74 of the VAT act article 44 of Local Taxes and Fees Act available assets as of the date of the VAT registration BPM business process Car consultancy contract contribution in-kind corporate tax advance installments Customer stories GAAP Human Resource Management Software IFRS Inherited property interest issuing an invoice Local Taxes and Fees Act National Insurance Institute Personal Income Tax Act physical person procedures Sick leave sheet Software tax act tax audits tax credit tax event tax expense taxes VAT VAT Act VAT credit VAT liabilities VAT registration-
Other:
Follow us:
Category Archives: Tax-Insurance Procedure Code
Decision of the Court of Justice of the EU (CJEU) from 3rd September 2015 upon an inquiry by the Bulgarian court in relation with a classical refusal of VAT credit for invoices for consulting services by local tax office.
The dispute between Asparuhovo Lake Investment Company Ltd (ALIC) and the Director of “Appeal and Tax-Insurance Practice” department of Varna Territorial Directorate (TD) of National Revenue Agency (NRA) is an interesting case, for which Varna Administrative Court sent a prejudicial … Continue reading
Posted in Tax-Insurance Procedure Code, Taxes
Tagged appeals, tax audits, tax code, tax credit, taxes, VAT credit refusal
Leave a comment
Tagged appeals, tax audits, tax code, tax credit, taxes, VAT credit refusal
Leave a comment
Methods for avoiding double taxation – how to apply these?
Each Double Tax Treaty (DTT) defines the techniques for avoiding double taxation and the income types which they relate to. The model of the Organization for Economic Cooperation and Development – OECD determines that the techniques are to be explained … Continue reading
Is the tax 5-year statute of limitations really a five-year period?
I am often asked about when tax liabilities are redeemed by statute of limitations and I usually understand that people have heard that the statute of limitations is 5 years and the following calculation is made “2008 +5 years = … Continue reading
Posted in Tax-Insurance Procedure Code, Taxes
Tagged statute of limitations, tax liabilities
Leave a comment
Tagged statute of limitations, tax liabilities
Leave a comment