Official Journal of the European Union

C series

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C/2025/4139

Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 24 April 2025 – ‘Lidl Bulgaria EOOD & Co.’ KD

(Case C-304/25, Lidl Bulgaria)

(C/2025/4139)

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Appellant:

‘Lidl Bulgaria EOOD & Co.’ KD

Respondent:

Nachalnik na otdel ‘Operativni deynosti’ v Glavna direktsia ‘Fiskalen kontrol’ v Natsionalnata agentsia za prihodite

Questions referred

Must Article 325 of the Treaty on the Functioning of the European Union and Article 50 of the Charter of Fundamental Rights of the European Union be interpreted as precluding national legislation, such as that laid down in Articles 121a(3) and 278b(3) of the Danachno-osiguritelen protsesualen kodeks (Tax and Social Security Procedure Code; ‘the DOPK’), under which, on account of non-compliance with the obligation relating to prior declaration of data, a provisional protective measure involving confiscation of the goods or lodging of a security amounting to 50 % of the invoice value can be ordered in respect of each shipment of goods of high fiscal risk made from another Member State of the European Union to the Republic of Bulgaria, and, at the same time, a financial penalty amounting to 40 % of the taxable amount of the goods shipped, but not less than BGN 5 000, may be imposed?

Must Article 49(3) of the Charter of Fundamental Rights of the European Union to be interpreted as meaning that national legislation such as that laid down in Articles 121a(3) and 278b(3) of the DOPK, under which a financial penalty and the confiscation of the goods which were the subject matter of the offence can be cumulated in favour of the State, is impermissible in that it constitutes a disproportionate penalising interference with property rights, which is not proportionate to the legitimate aim pursued?

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ELI: http://data.europa.eu/eli/C/2025/4139/oj

ISSN 1977-091X (electronic edition)

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