Ivan Vargoulev, Director, leading the Indirect Tax Services of KPMG in Bulgaria published an article in the January-February 2012 edition of the leading global indirect tax magazine, the International VAT Monitor, published by the IBFD. The article provides an outline of the pending VAT cases referred by Bulgaria to the Court of Justice of the EU (ECJ) as at the end of 2011. The questions referred to the ECJ by the Bulgarian courts provide insight into some of the Bulgarian VAT practices and regulations which depart from EU provisions.
Ivan Vargoulev, "The Bulgarian VAT System To Be Evaluated by the ECJ",
International VAT Monitor 1 (2012), cited with permission of IBFD, see http://online.ibfd.org/kbase/.