ECJ C-820/21 (Excise): Double sanction permitted in case of serious violation of excise duty regulations

• The EU Court of Justice has ruled that Bulgaria can withdraw a license to operate a tax warehouse in addition to imposing a financial penalty for failure to pay excise duty.
• The Bulgarian company, Vinal AD, had its license withdrawn after failing to pay €128,000 in excise duty.
• The court stated that the withdrawal must not be disproportionate to the violation and that the violation must be considered serious.
• The court also discussed the conditions that apply if the sanctions are criminal in nature.

Source Taxlive

---

---