The Court of Justice of the EU has ruled that it is contrary to EU law for Bulgaria to impose a financial sanction as well as a measure, such as the sealing of a business premises in the case of the unregistered sale of a pack of cigarettes.
Source Taxlive
See also
- Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax offence
- ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts
- Roadtrip through ECJ VAT Cases – VAT Cases referring to the Charter of Fundamental Rights of the EU
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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