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Case C-97/21, MV — 98: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — MV — 98 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 — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Failure to issue a fiscal cash register receipt — Charter of Fundamental Rights of the European Union — Article 50 — Principle ne bis in idem — Cumulation of administrative penalties of a criminal nature for the same act — Article 49(3) — Proportionality of penalties — Article 47 — Right to an effective remedy — Scope of judicial review relating to the provisional enforcement of a penalty)
ECLI:EU:UNKNOWN:62021CA0097
62021CA0097
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19.6.2023
Official Journal of the European Union
C 216/5
(Case C-97/21, (1) MV — 98)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 273 - Failure to issue a fiscal cash register receipt - Charter of Fundamental Rights of the European Union - Article 50 - Principle ne bis in idem - Cumulation of administrative penalties of a criminal nature for the same act - Article 49(3) - Proportionality of penalties - Article 47 - Right to an effective remedy - Scope of judicial review relating to the provisional enforcement of a penalty)
(2023/C 216/05)
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Applicant: MV — 98
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
Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and Article 50 of the Charter of Fundamental Rights of the European Union must be interpreted as precluding national legislation under which a financial penalty and a measure involving sealing of business premises may be imposed on a taxpayer for one and the same offence relating to a tax obligation at the end of separate and autonomous procedures, where those measures are liable to challenge before different courts and where that legislation does not ensure coordination of the procedures enabling the additional disadvantage associated with the cumulation of those measures to be reduced to what is strictly necessary and does not ensure that the severity of all penalties imposed is commensurate with the seriousness of the offence concerned.
(1) OJ C 163, 3.5.2021.