Bulgaria/European Union: Implementation of the Savings Directive in Bulgaria : selected issues

• Autores: Konstantin Lozev
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 10, 2008, págs. 534-540
• Idioma: inglés
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• Resumen

  • In this article, the author considers the implementation of the Savings Directive in Bulgaria and outlines specific issues for Bulgaria and other current (and future) Member States, with particular emphasis on the interaction with the systems of the three transitional Member States (Austria, Belgium and Luxembourg). In this respect, the author suggests solutions to the problems raised and their compatibility with the case law of the European Court of Justice and EC law in general.