Bulgarian company MV-98 was fined and had its business premises sealed for 14 days by tax authorities for failing to register the sale of a pack of cigarettes worth approximately EUR 2.60 and not issuing a tax receipt. MV-98 appealed against the sealing measure, citing the low value of the sale and it being their first violation. The CJEU ruled that imposing both a fine and sealing of business premises for the same breach of tax obligation, without coordination of procedures and ensuring severity of sanctions corresponds to the offense, is not permissible under Article 273 of the VAT Directive and Article 50 of the Charter of Fundamental Rights of the EU.
Source BTW jurisprudentie
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
