12.07.2015 Views

Contents

Contents

Contents

SHOW MORE
SHOW LESS
  • No tags were found...

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

4.3 Excise DutiesExcise duties are levied on goods and services listed in the Excise Duties Tariff,which are: subject to transactions performed in Bulgaria, or subject to crossbordertransactions from abroad to Bulgaria.. Subject to excise duties are:. Spirit drinks, including beer and wine;. Tobacco products;. Fuels;. Some types of automobiles;. Gambling machines and other casino facilities;. Coffee and tea.The Excise Duties Act provides for reimbursement of excise duties upon exportationof goods, when excise stickers have been paid but not used by producers, etc.4.4 Double Taxation TreatiesBulgaria has signed agreements to avoid double taxation with:Albania, Armenia, Austria, Belarus, Belgium, Canada, China, Croatia, Cyprus,Czech Republic, Denmark, Egypt, Finland, France, Georgia, Germany, Greece,Hungary, India, Indonesia, Ireland, Italy, Israel, Japan, Kazakhstan, North Korea,South Korea, Kuwait, Lebanon, Luxembourg, Macedonia, Malta, Moldova, Mongolia,Morocco, Netherlands, Poland, Norway, Portugal, Romania, Russia, Singapore,Slovakia, Slovenia, Spain, Sweden, Switzerland, Syria, Thailand, Turkey,Ukraine, Vietnam, Yugoslavia, Zimbabwe, United Kingdom.5. Priority Branches5.1 TourismBulgaria is a well-positioned successful international tourism destination. Tourismis one of the key sectors in Bulgaria due to the excellent geographical location,remarkably rich nature, diverse relief and moderate continental climate.The Black Sea Coast offers attractive seaside resorts. The sunshine record is exceptionalwith a yearly average of nearly 300 days of sunshine. Tourists enjoyvarious opportunities for climate-treatment and balneology treatment, yachting,surfing, water skiing, diving, underwater fishing, other aquatic sports anddiverse entertainment opportunities. There are special itineraries combining seetourism with active tourism and providing opportunities for hiking, cycling, riding,photo-tourism, and eco-tourism, as well as visits to natural, archaeologicaland cultural places of interest.www.sme.government.bg 13

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!