Court of Justice 13 February 2025, C-733/23 („Beach and bar management“ EOOD v Nachalnik na otdel „Operativni deynosti“ - Burgas.)

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The Advocate General's opinion addresses the legality of 85 financial penalties imposed on 'Beach and bar management' EOOD by Bulgarian tax authorities for failing to issue cash register receipts, alongside a sealing measure of their business premises. The core legal question revolves around whether national law permitting both a sealing measure and financial penalties for the same tax violations aligns with Article 50 of the Charter of Fundamental Rights of the European Union, particularly regarding the principle of ne bis in idem. The opinion suggests that the compatibility of these measures with EU law hinges on whether the sealing serves a preventive purpose rather than punitive, necessitating careful examination by the national court.AI