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Case C-605/23, Ati-19: Judgment of the Court (First Chamber) of 3 July 2025 (request for a preliminary ruling from the Administrativen sad Blagoevgrad – Bulgaria) – Ati-19 EOOD v Nachalnik na otdel Operativni deynosti – Sofia v Glavna direktsia Fiskalen kontrol pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review)
ECLI:EU:UNKNOWN:62023CA0605
62023CA0605
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Official Journal of the European Union
C series
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C/2025/4552
Judgment of the Court (First Chamber) of 3 July 2025 (request for a preliminary ruling from the Administrativen sad Blagoevgrad – Bulgaria) – ‘Ati-19’ EOOD v Nachalnik na otdel ‘Operativni deynosti’ – Sofia v Glavna direktsia ‘Fiskalen kontrol’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
(Case C-605/23,
(1)
Ati-19)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 273 - Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union - Right to an effective remedy - Coercive administrative measure of sealing business premises - Application for suspension - Limited judicial review)
(C/2025/4552)
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Applicant:
‘Ati-19’ EOOD
Defendant: Nachalnik na otdel ‘Operativni deynosti’ – Sofia v Glavna direktsia ‘Fiskalen kontrol’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
Operative part of the judgment
The first paragraph of Article 47 of the Charter of Fundamental Rights of the European Union
must be interpreted as precluding legislation of a Member State which, pursuant to the option provided for in the first paragraph of Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, limits the scope of the judicial review carried out in the context of an application for suspension of the provisional enforcement of a coercive administrative measure of a criminal nature solely to the existence of damage which is serious or reparable only with difficulty that such provisional enforcement may cause, by excluding any possibility for the court hearing that application to assess whether it is justified, in law and in fact, by arguments capable, prima facie, of demonstrating that the measure at issue is unlawful.
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(1) OJ C, C/2024/468.
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ELI: http://data.europa.eu/eli/C/2025/4552/oj
ISSN 1977-091X (electronic edition)
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