- EU Law Compliance: Advocate General Campos Sánchez-Bordona concludes that suspending the sealing of business premises due to VAT irregularities does not contravene EU law, particularly when the sealing could result in serious or irreparable damage.
- Context of the Case: The case involves Ati-19 EOOD, which faced a €500 fine and a 14-day sealing order from the Bulgarian Tax Authorities after discrepancies were found between reported daily turnover and actual cash register receipts during a tax inspection.
- Judicial Clarification: The Bulgarian court referred the matter for clarification on potential violations of Article 47 of the Charter of Fundamental Rights, prompting the AG to emphasize the need for judicial discretion in situations where sealing may cause significant harm.
Source Taxlive
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