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)

Cás C 97/21, MV – 98: Breithiúnas na Cúirte Breithiúnais (an Chéad Dlísheomra) an 4 Bealtaine 2023 (iarraidh ar réamhrialú ó Administrativen sad – Blagoevgrad – an Bhulgáir) – MV – 98 v Nachalnik na otdel “Operativni deynosti” – Sofia v Glavna direktsia “Fiskalen kontrol” pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Tarchur chun réamhrialú – Cáin Bhreisluacha (CBL) – Treoir 2006/112/CE – Airteagal 273 – Mainneachtain admháil fhioscach ó scipéad airgid a eisiúint – An Chairt um Chearta Bunúsacha an Aontais Eorpaigh – Airteagal 50 – An prionsabal ne bis in idem – Pionóis riaracháin de chineál coiriúil a charnadh i gcás an ghnímh chéanna – Airteagal 49(3) – Comhréireacht pionós – Airteagal 47 – Ceart ar leigheas éifeachtach – Raon feidhme an athbhreithnithe bhreithiúnaigh a bhaineann le pionós a fhorfheidhmiú go sealadach)

Cás C 97/21, MV – 98: Breithiúnas na Cúirte Breithiúnais (an Chéad Dlísheomra) an 4 Bealtaine 2023 (iarraidh ar réamhrialú ó Administrativen sad – Blagoevgrad – an Bhulgáir) – MV – 98 v Nachalnik na otdel “Operativni deynosti” – Sofia v Glavna direktsia “Fiskalen kontrol” pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Tarchur chun réamhrialú – Cáin Bhreisluacha (CBL) – Treoir 2006/112/CE – Airteagal 273 – Mainneachtain admháil fhioscach ó scipéad airgid a eisiúint – An Chairt um Chearta Bunúsacha an Aontais Eorpaigh – Airteagal 50 – An prionsabal ne bis in idem – Pionóis riaracháin de chineál coiriúil a charnadh i gcás an ghnímh chéanna – Airteagal 49(3) – Comhréireacht pionós – Airteagal 47 – Ceart ar leigheas éifeachtach – Raon feidhme an athbhreithnithe bhreithiúnaigh a bhaineann le pionós a fhorfheidhmiú go sealadach)

IO C 216, 19.6.2023, p. 5–5 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)