- Application of MV-98 Judgment: Advocate General Campos Sánchez-Bordona asserts that the principles established in the Court of Justice of the European Union’s MV-98 judgment are relevant to the BBM case, indicating that the preventive measures taken do not overshadow the punitive aspects.
- Context of the Case: The case involves Beach and Bar Management EOOD, which faced a 14-day sealing of its premises by the Bulgarian Tax Administration due to the failure to issue tax receipts for 85 transactions, resulting in significant penalties totaling €21,250, despite the actual VAT owed being only €134.
- Cumulative Violations: The AG emphasizes that the sealing measure’s punitive nature is heightened when it results from multiple violations, as opposed to a single infraction, reinforcing that the punitive dimension remains significant in this context.
Source Taxlive
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