Global Consult Europe

Global Consult Europe Legal services, Accounting, International Tax Planning

30/05/2026

A common situation is the purchase by an individual of a car from abroad, which is subsequently imported into Bulgaria for the purpose of being sold. In this situation, it is important to be correctly determined: what is the date of acquisition of the car; what is included in the sale price in case....

28/03/2026

One of the possible ways for employees of a joint-stock company to acquire shares is through a donation contract concluded between the relevant employees and the majority shareholder - a commercial company. Under the donation contract, the majority shareholder transfers, free of charge, from the blo...

31/01/2026

How should the concepts of “distributed dividend” and “paid dividend” be distinguished, and more specifically, does a decision of the General Meeting to pay a dividend in the amount of over 1000 BGN /or its equivalent in euros/ and a paid dividend in the amount of less than 1000 BGN /or its ...

02/12/2025

The conditions and procedure for exercising the right to deduct a tax credit are regulated in the Value Added Tax Act (VAT Act). A registered person is entitled to a tax credit for the tax due from him for: goods or services received by him under a taxable supply; a payment made by him before...

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