Delchev & Partners represents Legia AD in two parallel court cases concerning appeal to assessment of corporate taxes for 2007 and 2008 by the Bulgarian tax authorities. The cases concern denial by the Bulgarian tax authorities of corporate tax exemption as a form of de minimis state aid enjoyed by the company which carries out clothes contract manufacturing in an economically challenged region in Bulgaria. While one of the court cases is still pending before the first-instance court, the second court case is currently awaiting the decision of the Supreme Court on whether to refer it for a preliminary ruling to the Court of Justice of the European Union or to decide the case in substance.
