- EU Law Breach by Bulgaria: The Court of Justice of the European Union determined that Bulgaria violated EU law by imposing fines on BBM for not issuing receipts after already enforcing an administrative measure (sealing the business premises) for the same infringement.
- Administrative Sanctions and Coercive Measures: The ruling emphasizes that a coercive administrative measure, such as sealing a business, should not be followed by additional fines for the same offense, highlighting the principle against double penalization for the same infringement.
- Judicial Discretion on Penalties: The court also ruled that imposing high fines as administrative sanctions without allowing the judiciary to impose lesser penalties or alternative sanctions contravenes EU law, reinforcing the need for proportionality in administrative penalties
Source: taxlive.nl
See also
- ECJ C-733/23 (Beach and bar management) – Judgment – National laws cannot impose double penalties without judicial review options
- Briefing Document & Podcast: ECJ Ruling in ‘Beach and Bar Management’ EOOD (Case C-733/23) – VATupdate
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
