Deals & Cases

BOYANOV & Co. Represents an International Oil Investor in a Tax Dispute


BOYANOV & Co. is representing an international investor in the oil industry in a tax dispute with the National Revenue Agency regarding VAT classification and treatment of a commercial transaction. The case involves interpretation of national legislation implementing the Sixth VAT Directive (now Directive 2006/112/EC) and the practice of the Court of Justice of the European Union in this field, as well as interpretation of the concept of ‘know-how’ in the national law. The judicial review of the Tax assessment Act started in 2009, the unfavourable first instance court ruling was successfully appealed by the client and overruled by the Supreme Administrative Court and currently, the case is pending in front of a new panel of the Administrative Court of Varna.

BOYANOV & Co.’s team is led by the partner Peter Petrov.