With its decision of November 2, the Administrative Court – Silistra canceled a sanction imposed on a gas station in Dulov.
The court finds that the contested Order imposing a coercive administrative measure is illegal and should be annulled.
On the basis of Art. 172 para. 1 item 1 APC, the court Determines that Order for the imposition of a coercive administrative measure No. 94-FK/19.04.2021. to the head of the “Operational Activities” Department Varna in the Main Directorate “Fiscal Control” at the National Tax Administration Sofia, with which, on the basis of Art. 186 para. 1 item 1 b.d. of VAT, the “sealing of a commercial establishment” was ordered and prohibition of access to it for a period of 3 days for the “Petrokom #2” commercial site in S.M., municipality of D.D., property of “Targovska gazova kompaniya” EOOD, is illegal and should be canceled.
The decision is subject to appeal before the Supreme Administrative Court within 14 days of its notification to the parties.
In so ruling, the court considered the following:
Pursuant to Art. 186 para. 1 item 1 b.”d” VATS, “a coercive administrative measure is the imposition of the sealing of a commercial establishment for a period of 3 days, when the merchant, as the recipient of supplies of liquid fuels, has not submitted data remotely from the system with FP, by means of the level measurement system (NIS) to the NRA”.
In order for such a restriction to be imposed, the following prerequisites must be present at the same time:
Violation of the obligation to transmit data from the NIS to the NRA.
The non-transmission of the data was carried out by a recipient of liquid fuel supplies.
The non-transmission of the data was carried out for a period specified in the law.
Failure to submit the data constitutes a violation of the order and manner of submitting data to the National Revenue Agency.
Given the evidence collected in the case, the court finds that all the prerequisites for imposing a PAM have been met, except that the violation was not committed at the time of the inspection, but was rectified significantly before that.
Based on the presented AUAN, it was found that during the conflict period (October 2020), the data from NIS for nine fuel deliveries were not submitted. However, it can be seen from the Report on registered messages for the delivery of fuel at the inspected site, extracted from the NRA IS, that for the next deliveries (from November 2020) the data was submitted correctly, in accordance with the regulation of Art. 118 para. 6 VAT, incl. from NIS. The latter indicates that not only on the dates of the inspections, but significantly before that, the problem was fixed.