02.12.2025
A team of lecturers in financial and tax law, led by Assoc. Prof. Savina Mihaylova-Goleminova, Ph.D., Head of the Master’s Programme “Economics and Management of Public Resources”, has prepared the national report for Bulgaria for the 2026 Annual Conference of the European Association of Tax Law Professors (EATLP) on the topic “Interpretation of Tax Legislation”. The report will be presented at the EATLP Congress 2026, which will take place from 4 to 6 June 2026 in Athens.
The volume of conference proceedings will, as usual, be published by IBFD.
IBFD has traditionally been a partner of both EATLP and the International Fiscal Association (IFA).
The General Reporters of the conference are Henrik Skar and Peter Koerver Schmidt. Henrik Skar is an Associate Professor at the University of Bergen. Peter Koerver Schmidt is a Professor at Copenhagen Business School and Professor II at the University of Bergen.
The Working Group that prepared the questionnaire for the national reporters includes: Christine Osterloh-Konrad (University of Tübingen), Aikaterini Pantazatou (University of Luxembourg), Ziemowit Kukulski (University of Lodz), Gianluigi Bizioli (University of Bergamo), Andres Báez Moreno (Max Planck Institute for Tax Law and Public Finance), Juha Lindgren (University of Vaasa), Daniel Gutmann (Paris 1 Panthéon-Sorbonne University), and Hugo López (Public University of Navarre).
Bulgarian Team
- Assoc. Prof. Dr. Savina Mihaylova-Goleminova is a lecturer in Financial and Tax Law and a member of the Department of Industrial Economics and Management at the Faculty of Economics and Business Administration, Sofia University “St. Kliment Ohridski”. She has been Head of the Master’s Programme “Economics and Management of Public Resources” since 2020. From 1993 to 2019 she was a member of the Department of Administrative Law at the Faculty of Law of Sofia University “St. Kliment Ohridski.” She is a member of the Sofia Bar Association, the International Fiscal Association (IFA) Bulgaria, and the European Association of Tax Law Professors (EATLP). She has professional experience in the public sector and is also a lecturer at the Institute of Public Administration.
- Stoycho Dulevski, PhD, is a Chief Assistant Professor in Tax Law (with a special focus on EU and international tax law) and a member of the Department of Public Legal Studies at the Faculty of Law of the University of National and World Economy, Bulgaria. He is a member of the International Fiscal Association (IFA), Bulgarian branch.
- Lyuba Nikolova is a PhD student in Financial and Tax Law at the Faculty of Law of Sofia University “St. Kliment Ohridski”. She is currently a judicial assistant at the Supreme Administrative Court of the Republic of Bulgaria and a teaching assistant in Financial Law at Sofia University. She is also a member of the team of the Master’s Programme “Economics and Management of Public Resources”, FEBA.
Academic Background and Bulgarian Doctrine
In Bulgarian tax-law doctrine, numerous analyses have been devoted to issues of legal interpretation, and several key studies provide the doctrinal foundation of the national report. Among them are works by:
- Prof. Petko Stoyanov, Tax Law, 3rd ed., BAS, 1994;
- Prof. Sasho Penov, Financial Law. Special Part. Syllabus, Sofia University “St. Kliment Ohridski” Press, 2025;
- Prof. Ganeta Minkova, Tax Obligations, Ciela, 2012;
- Prof. Ivan Stoyanov, Tax Law, Ciela, 2025;
- Prof. Evelina Dimitrova, Income as Tax Object, Prosveta, 2024;
- Prof. Nina Chilova, Tax Law, UNWE, 2023;
- Prof. Darina Zinovieva, Interpretation in Public Law, Ciela, 2025;
- Assoc. Prof. Savina Mihaylova-Goleminova, Challenges Facing Member States and Candidate Countries of the European Union in the Field of Taxation, Ciela, 2019;
- Assoc. Prof. Yury Kuchev, Autonomy of Tax Law, Listra, 2002;
- Chief Assist. Prof. Dr Stoycho Dulevski (2024), “The Role of the OECD Commentary in the Practice of the Bulgarian National Revenue Agency,” European Business Law Journal, Issue 2, 2024;
- Lyuba Nikolova, PhD student, “The Disputable Object of Taxation under Article 10, Paragraph 1 of the Local Taxes and Fees Act,” Contemporary Law, Issue 1, forthcoming 2026.
These authors analyse the specifics of legal interpretation for tax purposes, drawing on both general legal theories regarding interpretation and relevant national and international practice.
In preparing the report, the Bulgarian team also relied on analyses from the classic legal doctrine, including:
• Prof. Rossen Tashev, Theory of Interpretation, Sibi, 2001;
• Prof. Daniel Valchev, Course on General Law Theory. Second Part, Ciela, 2019.
The Faculty of Economics and Business Administration was also a partner of the Bulgarian branch of the International Fiscal Association (IFA) for the conference “Transfer Pricing Today: Global Trends, Legislation and Strategic Risk Management” held in the Aula of Sofia University on 20 November.
Free access to the book Taxation and Inequalities.