Dokumente
Europa English Court of Justice of the European Union CJEU
03.07.2025
Judgment
#ECLI:EU:C:2025:515
European Court of Justice 

Beach and bar management

Provisional text ENJUDGMENT OF THE COURT (First Chamber)3 July 2025 (*)( Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle o...
Provisional text ENJUDGMENT OF THE COURT (First Chamber)3 July 2025 (*)( Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle of proportionality )In Case C‑733/23,REQUEST for a preliminary ruling under Article 267 TFEU from the Аdministrativen sad Burgas (Administrative Court, Burgas, Bulgaria), made by decision of 21 November 2023, received at the Court on 1 December 2023, in the proceedings‘Beach and bar management’ EOODv Nachalnik na otdel ‘Operativni deynosti’ – Burgas pri Direktsia ‘Operativni deynosti’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite,THE COURT (First Chamber),composed of F. Biltgen, President of the Chamber, T. von Danwitz (Rapporteur), Vice-President of the Court of Justice, acting as Judge of the First Chamber, A. Kumin, I. Ziemele and S. Gervasoni, Judges,Advocate General: M. Campos Sánchez-Bordona,Registrar: A. Calot Escobar,having regard to the written procedure,after considering the observations submitted on behalf of:–        ‘Beach and bar management’ EOOD, by M. Yakimov,–        the Bulgarian Government, by T. Mitova and S. Ruseva, acting as Agents,–        the...

Angaben ohne Gewähr. Stand: 03.07.2025