Comments on ECJ C-97/21: Accumulation of measures in case of unregistered sale of a packet of cigarettes in violation of EU law

The Court of Justice of the EU has ruled that it is contrary to EU law for Bulgaria to impose a financial sanction as well as a measure, such as the sealing of a business premises in the case of the unregistered sale of a pack of cigarettes.

Source Taxlive

See also

• Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax offence
• ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts
• Roadtrip through ECJ VAT Cases – VAT Cases referring to the Charter of Fundamental Rights of the EU

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