VAT Tax Cases for a Major Commodities Trading Company
Borislav Boyanov & Co.’s litigation team represented a major international commodities trading house, in a VAT litigation relating to its purchasing and export of grains from Bulgaria. The total interest defended was over BGN 700,000. On judicial review the Supreme Administrative Court annulled the tax assessments issued against the client, and ruled that the Bulgarian company had the right to VAT reimbursement because that company and its immediate sellers had fulfilled all legal requirements, regardless of the fact that other distributors in the chain of distribution might have violated some of the provisions of the VAT Act.
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