- 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- The Bulgarian company, Vinal AD, had its license withdrawn after failing to pay €128,000 in excise duty.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
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