Draft bill makes changes in calculation of the court fees in case of objection of tax revision acts

29/09/2017

On 22 June 2017, a bill amending the Bulgarian Administrative Procedure Code was adopted upon its first reading. The proposed changes mainly aim to speed up and modernise administrative justice and to introduce e-Justice to Bulgaria, but foresees also changers of the calculation of court fees for objections of acts of tax authorities.

In general, the changes will lead to increase of state fees for cassation appeals (second and final court instance). In cases involving a material interest of up to BGN 10 million, the fee will be 1% of the material interest, but not more than BGN 3400. For cases with a material interest over BGN 10 million, the fee will be capped at BGN 9000. These new rates do not derogate consideration of the separate fees for appeals required under other laws (such as the Public Procurement Act and the Concessions Act).

If finally approved, the bill will enter into force on 1 January 2019.

Authors

Picture of Dimitar Zwiatkow
Dimitar Zwiatkow
Partner
Sofia