62023CJ0733_SUM
Case C‑733/23
‘Beach and bar management’ EOOD
v
Nachalnik na otdel ‘Operativni deynosti’ – Burgas pri Direktsia ‘Operativni deynosti’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
(Request for a preliminary ruling from the Аdministrativen sad Burgas)
Judgment of the Court (First Chamber) of 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)
Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Obligations deemed necessary to ensure the correct collection of VAT and to prevent evasion – Observance of the principle ne bis in idem – Failure to comply with an obligation to issue cash register receipts relating to sales made – Imposition of a financial penalty of a criminal nature – Earlier imposition of a coercive administrative measure – Cumulation of administrative penalties of a criminal nature for the same act – Not permissible
(Art. 325 TFEU; Charter of Fundamental Rights of the European Union, Art. 50; Council Directive 2006/112, Art. 273)
(see paragraphs 35-37, 40, 42-45, operative part 1)
Fundamental rights – Principle ne bis in idem – Cumulation of administrative penalties of a criminal nature for the same act – Penalty with a punitive purpose that also pursues a preventive purpose – Retention of its criminal nature
(Charter of Fundamental Rights of the European Union, Art. 50)
(see paragraph 41)
Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Obligations deemed necessary to ensure the correct collection of VAT and to prevent evasion – Observance of the principle of proportionality – Administrative penalty consisting in a financial measure of a high amount – Impossible to impose an amount less than that provided for or another more lenient type of penalty – Not permissible
(Charter of Fundamental Rights of the European Union, Art. 49(3); Council Directive 2006/112, Art. 273)
(see paragraphs 51-53, operative part 2)
See the text of the decision.