Bulgarian Supreme Court Rules on Criminal Liability of Individuals for Corporate Tax Evasion

Bulgaria's Supreme Court of Cassation recently issued an interpretative ruling concerning the treatment of tax evasion as a criminal offense when involving corporate taxpayers. Under Bulgarian law, tax evasion is treated as a criminal offense when the unpaid amount exceeds BGN 3,000 (~ USD 1,700), with the criminal liability generally only arising for individuals.

In the case of corporate tax evasion, the rulings states that criminal liability may arise for any individual employed or formal…