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Sofia Administrative Court upholds closure of guest house near Kotel
The Sofia Administrative Court has upheld a 14-day sealing order imposed by the National Revenue Agency (NRA) on a guest house located near Kotel, Bulgaria. The facility, which includes a hotel and an adjacent spa zone, was sealed by NRA officials on Monday, October 26.
The sanction was issued due to the business's failure to issue fiscal receipts for goods and services. While the operating company did not contest the violation itself, it challenged the proportionality of the court-ordered closure of all premises.
In its ruling, the court determined that the NRA's actions were entirely lawful and did not violate the principle of proportionality. The magistrates noted that the merchant was given the option to pay a financial penalty to cancel the mandatory administrative measure but failed to do so.
Entities
Kotel · National Revenue Agency · Sofia Administrative Court
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 3 SOURCES] The merchant was offered an option to pay a financial penalty to cancel the administrative measure but did not use it. www.blagoevgrad24.bg · novini247.com · petel.bg
- [● 3 SOURCES] The court ruled that the principle of proportionality was not violated. www.blagoevgrad24.bg · novini247.com · petel.bg
- [● 3 SOURCES] The Sofia Administrative Court upheld a 14-day sealing order on a guest house near Kotel. www.blagoevgrad24.bg · novini247.com · petel.bg
- [● 3 SOURCES] The closure includes the hotel and the adjacent spa zone. www.blagoevgrad24.bg · novini247.com · petel.bg
- [● 3 SOURCES] The operating company challenged the prohibition of using all premises rather than the violation itself. www.blagoevgrad24.bg · novini247.com · petel.bg
- [● 3 SOURCES] The National Revenue Agency sealed the object on Monday, October 26. www.blagoevgrad24.bg · novini247.com · petel.bg
- [● 3 SOURCES] The reason for the sanction was the failure to issue cash receipts. www.blagoevgrad24.bg · novini247.com · petel.bg