Решение по КНАХД №1479/2023 на Административен съд - Бургас

яю<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"> <head> <meta http-equiv=Content-Type content="text/html; charset=unicode"> <meta name=ProgId content=Word.Document> <meta name=Generator content="Microsoft Word 14"> <meta name=Originator content="Microsoft Word 14"> <link rel=File-List href="47991423_filelist.xml"> <link rel=Preview href="47991423_preview.wmf"> <title> 5H5=85 ?> 4<8=8AB@0B82=> 45;> 1479/20233.</title>  <link rel=themeData href="47991423_themedata.thmx"> <link rel=colorSchemeMapping href="47991423_colorschememapping.xml">  <style>  </style>  </head> <body lang=BG style='tab-interval:35.4pt'> <div class=WordSection1> ( ! 905 C@30A, 12.10.2023 3. " 4<8=8AB@0B82=8OB AJ4 - C@30A - XXVI-B8 B@8G;5=5= AJAB02, 2 AJ451=> 70A540=85 =0 G5B8@8=045A5B8 A5?B5<2@8 425 E8;O48 8 42045A5B 8 B@5B0 3>48=0 2 AJAB02: <table class=MsoNormalTable border=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'></td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'></td> </tr> <tr style='mso-yfti-irow:1'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> @54A540B5;: <o:p></o:p> </td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'> ' " <o:p></o:p> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> ';5=>25: <o:p></o:p> </td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'> ! ' "* ,<o:p></o:p> </td> </tr> </table> @8 A5:@5B0@ .. :0B> @073;540 4>:;0420=>B> >B AJ48O ' " :=0E4 ! 20237040601479 / 2023 3., 70 40 A5 ?@>87=5A5 275 ?@54284 A;54=>B>: <div style='margin-bottom:.2pt'> @>872>4AB2>B> ?> 45;>B> 5 >1@07C20=> ?> :0A0F8>==a 60;1a A@5IC @5H5=85 ! 649/27.06.20233., ?>AB0=>25=> ?> =.0.E.4. ! 1384 ?> >?8A0 70 20233. =0 09>=5= AJ4 3@.C@30A.<o:p></o:p> 0A0F8>==0B0 60;10 5 ?>4045=0 >B 0G0;=8:0 =0 >B45; 8B=8G5A:> @07C7=020=5 8 @07A;5420=5 ?@8 " 8B=8F0 C@30A, :0B> AJA =5O A5 8A:0 >B AJ40 40 >B<5=8 ?J@2>8=AB0=F8>==>B> @5H5=85, A :>5B> 5 18;> >B<5=5=> =0:070B5;=> ?>AB0=>2;5=85 ! BG2022/1000-3620/ >B 10.03.20233., 874045=> >B =0G0;=8: >B45; <8B=8G5A:> @07C7=020=5 8 @07A;5420=5 :J< " 8B=8F0 C@30A, A :>5B> =0 $;5G A ********* 70 =0@CH5=85 =0 @07?>@5410B0 =0 G;. 234, 0;.1, B.1 , =0 >A=>20=85 G;. 234, 0;.2, B.1 18;0 =0;>65=0 8<CI5AB25=0 A0=:F8O 2 @07<5@ =0 13 530,72 ;520, ?@54AB02;O20I0 100% >B @07<5@0 =0 87153=0B8B5 ?C1;8G=8 4J@602=8 275<0=8O. <o:p></o:p> AJ451=> 70A540=85, @54>2=> C254><5=, G@57 ?@>F5AC0;=8O A8 ?@54AB028B5; ?>44J@60 ?>4045=0B0 60;10. <o:p></o:p> B25B=8:JB 2 :0A0F8>==>B> ?@>872>4AB2> 87?@0I0 ?@>F5AC0;5= ?@54AB028B5; 8 =5 275<0 AB0=>28I5 ?> AJI5AB2>B> =0 A?>@0. <o:p></o:p> @>:C@>@JB >B :@J6=0 ?@>:C@0BC@0 3@.C@30A 4020 70:;NG5=85, G5 :0A0F8>==aB0 60;10 5 >A=>20B5;=0, 0 >160;20=>B> @5H5=85 :0B> =5?@028;=> A;5420 40 1J45 >B<5=5=>.<o:p></o:p> 4<8=8AB@0B825= AJ4 C@30A =0<8@0, G5 :0A0F8>==0B0 60;10 5 ?@>F5AC0;=> 4>?CAB8<0 :0B> ?>4045=0 2 A@>:0 ?> G;.211 >B , >B =04;56=0 AB@0=0, 8<0I0 ?@02> 8 8=B5@5A >B >160;20=5B>. 073;540=0 ?> AJI5AB2> AJI0B0 5 =5>A=>20B5;=0.<o:p></o:p> ! >160;20=>B> @5H5=85 09>=5= AJ4 C@30A 5 >B<5=8; =0:070B5;=> ?>AB0=>2;5=85 ! BG2022/1000-3620/ >B 10.03.20233., 874045=> >B =0G0;=8: >B45; <8B=8G5A:> @07C7=020=5 8 @07A;5420=5 :J< " 8B=8F0 C@30A, :>5B> 5 18;> ?@8AJ45=> $;5G 40 70?;0B8 8<CI5AB25=0 A0=:F8O 2 @07<5@ =0 13 530,72 ;520, ?@54AB02;O20I0 100% >B @07<5@0 =0 87153=0B8B5 ?C1;8G=8 4J@602=8 275<0=8O 70 =0@CH5=85 =0 @07?>@5410B0 =0 G;. 234, 0;.1, B.1 , =0 >A=>20=85 G;. 234, 0;.2, B.1 .<o:p></o:p> 0 40 ?>AB0=>28 @5H5=85B> A8, AJ4JB 5 ?@85;, G5 ?@8 AJAB02O=5 =0 # 8 =5 A0 4>?CA=0B8 AJI5AB25=8 ?@>F5AC0;=8 =0@CH5=8O, >3@0=8G020I8 ?@020B0 =0 4@C65AB2>B>. >1AB>OB5;AB25=0B0 G0AB =0 # ?>4@>1=> A0 >?8A0=8 2A8G:8 D0:B8, 8<0I8 >B=>H5=85 :J< 4>:0720=5 =0 =0@CH5=85B>, :0B> 872>40 =0 ?@54AB028B5;8B5 =0 <8B=8G5A:0B0 04<8=8AB@0F8O 5 D>@<C;8@0= A;54 ?@5F875= 8 704J;1>G5= 0=0;87 =0 AJ1@0=8B5 ?8A<5=8 4>:C<5=B8 8 <0B5@80;8. !?>@54 2J7782=0B0 8=AB0=F8O >10G5, AJ1@0=8B5 4>:070B5;AB20 =5 4>:0720B ?> :0B53>@8G5= 8 157A?>@5= =0G8= B>20, 4@C65AB2>B> 40 5 @50;878@0;> >B >15:B82=0 AB@0=0 ?@87=0F8B5 >B AJAB020 =0 45O=85B> ?> G;.234 0;.1 B.1 >B , :0B> ?>A@54AB2>< ?@54AB02O=5 =0 =58AB8=A:8 4>:C<5=B D0:BC@0 70 ?>:C?:>-?@>40610 =0 ;5: 02B><>18; 40 e 2J25;> 2 701;C645=85 ?@54AB028B5;8B5 =0 <8B=8G5A:0B0 04<8=8AB@0F8O >B=>A=> D0:B0 =0 70:C?C20=5 =0 ;5:0B0 :>;0, 8<5==> >B ?>A>G5=0B0 2J2 D0:BC@0B0 H259F0@A:0 D8@<0 8 >B=>A=> 02B5=B8G=>ABB0 =0 45?>78@0=8O 4>:C<5=B, :0B> ?> B>78 =0G8= D>@<8@0;> =525@=8 ?@54AB028 2 :>=B@>;=8B5 >@30=8 70 459AB28B5;=0B0 <8B=8G5A:0 >1;0305<0 AB>9=>AB, AJ>B25B=> 87153=0;> G0AB8G=> 70?;0I0=5B> =0 4J;68<8B5 :J< 1N465B0 ?C1;8G=8 4J@602=8 275<0=8O- <8B> 8 !. <o:p></o:p> > >B=>H5=85 =0 =0:070B5;=>B> ?>AB0=>2;5=85, AJ4JB 5 =0<5@8; AJI>B> 70 =570:>=>AJ>1@07=> 8 3> 5 >B<5=8;, :0B> 5 4>AB83=0; 4> 872>4 70 =54>:070=>AB =0 5;5<5=B8B5 >B 87?J;=8B5;=>B> 45O=85 =0 04<8=8AB@0B82=>B> =0@CH5=85 ?> G;.234, 0;.1, B.1 . <o:p></o:p> !J4JB 5 ?@85;, G5 284=> >B <0B5@80;8B5 ?> ?@5?8A:0B0, 5 872J@H8; ?@>25@:0 2 AB@0=0B0 =0 87=>A0 =0 BJ@3>2A:0B0 A45;:0 8 =0 B>G=>ABB0 =0 40==8B5 2 ?@54AB025=8B5 4>:C<5=B8 ?@8 4>?CA:0=5 70 A2>1>4=> >1@0I5=85 2 ! 70 02B><>18;8, 87?@0B5=8 >B !). @57C;B0B =0 B078 ?@>25@:0 >B AB@0=0 =0 <8B=8G5A:0B0 04<8=8AB@0F8O =0 !), 5 18; ?@54>AB025= A?8AJ: A 02B><>18;8 A ?>A>G5=0 45:;0@8@0=0 AB>9=>AB ?@8 87=>A =0 02B><>18;8B5, :0B> 70 BOE 18;8 ?@54>AB025=8 8 A:0=8@0=8 4>:C<5=B8, A2J@70=8 A 87=>A0 =0 02B><>18;8B5. @54AB025=> 18;> 8 :>?85 >B Electronic Export Information (EEI) (;5:B@>==0 8=D>@<0F8O 70 87=>A), :0B> 0<5@8:0=A:8 5:2820;5=B =0 52@>?59A:0 <8B=8G5A:0 45:;0@0F8O 70 87=>A 8 AJ4J@60 40==8, :0:B> 70 45:;0@8@0=0B0 AB>9=>AB =0 ?@52>7=>B> A@54AB2> ?@8 87=>A0, B0:0 8 70 AB@0=0B0 =0 <5AB>=07=0G5=85. <o:p></o:p> 1AJ45=> ?> 45;>B> 18;> B>20, G5 2 ?@54AB025=>B> :>?85 >B EEI 5 2?8A0= :0B> 87=>A8B5; =0 02B><>18;0 GLOBAL AUTO EXCHANGE LLC 416 COMMERCE WAY SUITE 160, LONG WOOD, FL 32750, US, 8 2 AB>9=>ABB0 =0 45:;0@8@0=0B0 AB>:0 5 2?8A0=> 32 750 I.4. <o:p></o:p> !J?>AB02O9:8 40==8B5 >B EEI A B578, >?8A0=8 2J2 D0:BC@0B0, :>=>A0<5=B0 8 B0;>=0 =0 02B><>18;0, =0:0720I8OB >@30= 5 CAB0=>28; AJ2?045=85 =0 87=>A8B5;O, =><5@0 =0 :>=B59=5@0 8 ?@8AB0=8I0B0 =0 B>20@5=5 8 @07B>20@20=5 >B=>A=> ?@>F5A=8O 02B><>18;, 2J7 >A=>20 =0 :>5B> <8B=8G5A:8O >@30= >?@545;8; =>20 ?>-28A>:0 <8B=8G5A:0 AB>9=>AB.<o:p></o:p> J?@5:8 872J@H5=0B0 ?@>25@:0 8 878A:0=0 8=D>@<0F8O >B !) AJ4JB 5 AG5;, G5 2 :>=:@5B=8O A;CG09 <8B=8G5A:8B5 >@30=8 =5 A0 87?J;=8;8 704J;65=85B> A8 40 >1>A=>20B =0;8G85B> =0 ">A=>20B5;=8 AJ<=5=8O" ?> A<8AJ;0 =0 G;. 140 >B 53;0<5=B (!) 2915/2447, BJ9 :0B> A?>@54 4045=0B0 B0< @53;0<5=B0F8O, 8<5==> 2 B565AB =0 <8B=8G5A:8O >@30= 5 18;> 40 4>:065 2J7=8:=0;8B5 C =53> >A=>20B5;=8 AJ<=5=8O, G5 45:;0@8@0=0B0 AB>9=>AB 5 ?>-=8A:0. <o:p></o:p> !?>@54 >A?>@5=>B> @5H5=85, >B <>B828B5 =0 >160;20=>B> =0:070B5;=> ?>AB0=>2;5=85 =5 AB020;> OA=> 70I> <8B=8G5A:8OB >@30= 5 ?@85;, G5 ?>A>G5=0B0 2 ;5:B@>==0B0 8=D>@<0F8O 70 87=>A AB>9=>AB 5 459AB28B5;=0B0 ?@>406=0 F5=0 =0 ?@>F5A=8O 02B><>18;, 8 70I> A0<> 2J7 >A=>20 =0 B078 8=D>@<0F8O 5 AG5;, G5 =5 5 4>3>2>@5=0B0 4@C30 AC<0 <564C AB@0=8B5. <o:p></o:p> !J4JB 5 0=0;878@0; AJ4J@60=85B> =0 ;5:B@>==0B0 8=D>@<0F8O 70 87=>A (EEI ) ?> >B=>H5=85 =0 ?@>F5A=8O 02B><>18; 8 5 ?@85;, G5 A?>@54 :>;>=0 Z 5 18;0 45:;0@8@0=0 AB>9=>AB 2 @07<5@ =0 32 750 USD, => 2 A0<0B0 :>;>=0 5 ?>A>G5=> "AB>9=>AB (2 I0BA:8 4>;0@8, 157 F5=B>25) @>406=0 F5=0 8;8 A515AB>9=>AB, 0:> =5 5 ?@>4045=>", :0B> >B 4>:C<5=B0 A0< ?> A515 A8 =5 AB020;> OA=> 40;8 70 ?@>F5A=8O 02B><>18; A5 :0A05 70 ?@>406=0 F5=0 8;8 A515AB>9=>AB. <o:p></o:p> 0 A;5420I> <OAB> AJ4JB ?@85; 8 B>20, G5 4>@8 8 40 A5 ?@85<5, G5 B>20 5 ?@>406=0 F5=0, =5 5 18;> :>=:@5B878@0=> :0: 5 D>@<8@0=0 B078 F5=0 8 :0:2> 2:;NG20. A;54AB285 =0 87;>65=8B5 <>B828, A?>@54 2J7782=0B0 8=AB0=F8O <>65; 40 A5 =0?@028 =5AJ<=5= 872>4, G5 45:;0@8@0=0B0 2 87=>A=0B0 <8B=8G5A:0B0 45:;0@0F8O AB>9=>AB =0 ?@>F5A=8O 02B><>18; 5 459AB28B5;=> 4>3>2>@5=0B0 ?@>406=0 F5=0 <564C 87=>A8B5;O 8 ?>;CG0B5;O, 4>:>;:>B> B>78 4>:C<5=B =5 5 ?J@28G5= ?> A2>O E0@0:B5@. <o:p></o:p> ">78 872>4 =0 AJ451=8O AJAB02 18; ?>4:@5?5= 8 >B >1AB>OB5;AB2>B>, G5 >B AB@0=0 =0 0<5@8:0=A:0B0 <8B=8G5A:0 04<8=8AB@0F8O =5 18;0 ?@54AB025=0 D0:BC@0 8;8 4@C3 4>:C<5=B, >B@07O20I0 F5=0 2 @07<5@ =0 32 750 USD, =8B> A5 CAB0=>2O20;> 872J@H5=> ?;0I0=5 =0 B078 AC<0, 70 40 A5 ?@85<5, G5 45:;0@8@0=>B> ?@54 <5@8:0=A:0B0 A;C610 "8B=8F8 8 3@0=8G=0 >E@0=0" 5 459AB28B5;=0B0 F5=0. <o:p></o:p> !?>@54 872>48B5 =0 2J7782=0B0 8=AB0=F8O, =0:0720I8OB >@30= 5 >?@545;8; =>20 <8B=8G5A:0 AB>9=>AB, 2J7 >A=>20 548=AB25=> =0 B078 8=D>@<0F8O, ?>A>G5=0 2 5;5:B@>==0B0 5:A?>@B=0 45:;0@0F8O, :>OB> 45:;0@0F8O >10G5 =5 5 18;0 ?@84@C65=0 A :0:28B> 8 40 5 4@C38 4>:C<5=B8 / B0:820 70 ?@5E2J@;O=5 =0 A>1AB25=>AB, @07?8A:8 8 B.=/. !?>@54 AJI8O, 2 ?@>B82>25A =0 ?@85B>B> >B 70 CAB0=>25=>, ?> 45;>B> 5 18;0 ?@85B0 :0B> 4>:070B5;AB2> D0:BC@0 ! 2914 >B 10.10.2020 3., 874045=0 >B "Global Auto Exchange" A ?>;CG0B5; 4@C65AB2>B>-60;1>?>40B5; 70 70:C?C20=5 =0 MERCEDES-BENZ GLS 450 VIN * =0 AB>9=>AB 6500 USD, :0B> =0:0720I8OB >@30= =5 5 >A?>@8; 02B5=B8G=>ABB0 =0 ?@54AB025=0B0 D0:BC@0 70 ?@84>1820=5 =0 AB>:0B0 8 =5 5 CA?O; 40 >1>@8 AJI0B0, :0B> A?>@54 AJ451=8O AJAB02 5 18;0 ?>A>G5=0 8 ?@8G8=0 70 =570G8B0=5 =0 40==8B5 70 ?;0B5=0B0 AC<0 ?> =5O, ?@8 CA;>285, G5 =5 5 18;0 >B@5G5=0 02B5=B8G=>ABB0 =0 D0:BC@0B0. <o:p></o:p> A;54AB285 =0 B0:0 4>AB83=0B8B5 ?@02=8 872>48, AJ451=8OB AJAB02 5 AG5;, G5 A0=:F8>=8@0=>B> =0@CH5=85 =5 5 18;> 4>:070=> :0B> 4>?CA=0B> >B AB@0=0 =0 >B25B=8:0 2 =0AB>OI>B> :0A0F8>==> ?@>872>4AB2>, ?>@048 :>5B> 5 18;> >B<5=5=> 87FO;>, 0 2 ?>;70 =0 60;1>?>40B5;O A0 18;8 ?@8AJ45=8 AJ451=>45;>2>4=8 @07=>A:8. <o:p></o:p> !J3;0A=> G;.63 >B @5H5=85B> =0 @09>==8O AJ4 ?>4;568 =0 >160;20=5 ?@54 04<8=8AB@0B82=8O AJ4 =0 >A=>20=8OB0 ?@542845=8 2 ?> @540 =0 3;020 % >B . <o:p></o:p> !J3;0A=> G;.218 >B AJ4JB >1AJ640 A0<> ?>A>G5=8B5 2 60;10B0 ?>@>F8, :0B> 70 20;84=>ABB0, 4>?CAB8<>ABB0 8 AJ>B25BAB285B> =0 >160;20=>B> @5H5=85 A <0B5@80;=8O 70:>=, A;548 A;C651=>.<o:p></o:p> !J3;0A=> G;.234, 0;.1 >B 0:>=0 70 <8B=8F8B5, :>9B> 87153=5 8;8 =0?@028 >?8B 40 87153=5: 1. ?J;=> 8;8 G0AB8G=> 70?;0I0=5 8;8 >157?5G020=5 =0 <8B=8B5 A1>@>25 8;8 =0 4@C38B5 ?C1;8G=8 4J@602=8 275<0=8O, AJ18@0=8 >B <8B=8G5A:8B5 >@30=8, 8;8 2. 701@0=8 8;8 >3@0=8G5=8O 70 2=>A 8;8 87=>A =0 AB>:8, 8;8 ?@8;030=5B> =0 <5@:8 =0 BJ@3>2A:0B0 ?>;8B8:0, A5 =0:0720 70 <8B=8G5A:0 87<0<0. 0;.2 =0 G;.234 >B 5 ?@542845=>, G5 70 <8B=8G5A:0 87<0<0 =0:070=85B> 5 3;>10 - 70 D878G5A:8B5 ;8F0, 8;8 8<CI5AB25=0 A0=:F8O - 70 N@848G5A:8B5 ;8F0 8 54=>;8G=8B5 BJ@3>2F8, >B 100 4> 200 =0 AB> >B: 1. @07<5@0 =0 87153=0B8B5 ?C1;8G=8 4J@602=8 275<0=8O - 70 =0@CH5=85 ?> 0;. 1, B. 1; 2. <8B=8G5A:0B0 AB>9=>AB =0 AB>:8B5, ?@54<5B =0 =0@CH5=85B> ?> 0;. 1, B. 2.<o:p></o:p> :>=:@5B=8O A;CG09 =0 4@C65AB2>B> 5 18;> =0;>65=> 04<8=8AB@0B82=> =0:070=85 =0 >A=>20=85 G;.234, 0;.2, B.1 >B , A;54 :0B> >B AJ1@0=8B5 ?> 45;>B> 4>:070B5;AB20 5 =0?@028; 872>4, G5 A5 CAB0=>2O20, G5 2J2 2@J7:0 A 872J@H5= 2=>A =0 ;5: 02B><>18; <0@:0 5@F545A - 5=F , <>45; GLS 450 5 87153=0; G0AB8G=> 70?;0I0=5 =0 4J;68<8 ?C1;8G=8 4J@602=8 275<0=8O /<8B> 8 !/, :0B> 5 ?@54AB028; =58AB8=:0 D0:BC@0 8 5 >AJI5AB28; AJAB020 =0 04<8=8AB@0B82=> =0@CH5=85 ?> A<8AJ;0 =0 G;.234, 0;.1, B.1 >B . <o:p></o:p> @028;=> ?J@2>8=AB0=F8>==8O AJ4 5 ?@85;, G5 ?@8 AJAB02O=5 =0 # 8 874020=5 =0 =0:070B5;=>B> ?>AB0=>2;5=85 =5 A0 4>?CA=0B8 AJI5AB25=8 ?@>F5AC0;=8 =0@CH5=8O, :>9B> 40 A0 4>25;8 4> =0@CH020=5 =0 ?@02>B> =0 70I8B0 =0 A0=:F8>=8@0=>B> 4@C65AB2> 8 B5 AJ4J@60B 2A8G:8 ?@542845=8 >B 70:>=>40B5;O @5:2878B8. <o:p></o:p> @028;=> A?>@54 =0AB>OI0B0 AJ451=0 8=AB0=F8O 2J7782=8OB AJ4515= AJAB02 5 ?@85; 70 =54>:070=0 ?@>40610B0 =0 2=5A5=>B> ! =0 F5=0 @07;8G=0 >B ?>A>G5=0B0 2 45?>78@0=0B0 ?@54 <8B=8G5A:8B5 >@30=8 D0:BC@0, :>OB> 5 18;0 8 45:;0@8@0=0 ?@54 BOE.<o:p></o:p> 8?A20B >1>@20I8 45:;0@8@0=8B5 >1AB>OB5;AB20 ?8A<5=8 4>:070B5;AB20 @07;8G=8 >B :><5=B8@0=8O ?>-3>@5 4>:C<5=B EEI. !JI8OB 5 >D8F80;5= A2845B5;AB20I 4>:C<5=B, ?>@048 :>5B> =5?@028;=> 5 18;> ?@5F5=5=> >B 2J7782=0B0 8=AB0=F8O B>20, G5 2 G0ABB0, :0A05I0 F5=0B0 =0 <>B>@=>B> ?@52>7=> A@54AB2> B>78 4>:C<5=B =5 5 >D8F80;5= ?> A2>O E0@0:B5@, ?>@048 :>5B> ?@8B56020 AJI0B0 4>:070B5;AB25=0 AB>9=>AB, A :0:20B> @07?>;030 8 45?>78@0=0B0 ?@54 <8B=8G5A:8B5 2;0AB8 =0 J;30@8O D0:BC@0 . !?>@54 =0AB>OI8O AJ4515= AJAB02, B>9 5 >D8F80;5= 8 2 B078 A2>O G0AB, BJ9 :0B> A2845B5;AB20 70 45:;0@8@0=> 8<5==> ?@54 =53> >1AB>OB5;AB2>, ?> =0G8=0 ?> :>9B> B>20 5 18;> AB>@5=> >B 87=>A8B5;O. 5:;0@0F8OB0 =0 ?>A;54=8O ?@54AB02;O20 G0AB5= A2845B5;AB20I 4>:C<5=B 8 4>:>;:>B> ;8?A20B ?@8;>65=8 :J< 87?@0B5=0B0 A?@02:0 ?J@28G=8 ?8A<5=8 4>:C<5=B8 4>3>2>@8, ?;0B56=8 =0@5640=8O 8 4@, B> BO A0<0 ?> A515 A8 <>65 40 1J45 A0<> 8=48F8O 70 2J7=8:20=5 =0 >1>A=>20=> AJ<=5=85 70 872J@H20=5 =0 ?@>25@:0, => =5 ?@8B56020 4>:070B5;AB25=0 A8;0 40 >1>@8 ?J@28G=8B5 4>:C<5=B8, ?@54AB025=8 ?@54 <8B=8G5A:8B5 >@30=8 ?> 2=>A0. <o:p></o:p> A25= B2J@45=8OB0 A8, :0A0B>@JB =5 A5 5 2J7?>;720; >B 2J7<>6=>ABB0 40 AJ15@5 :0B53>@8G=8, >1>@20I8 B578 >1AB>OB5;AB20 4>:070B5;AB25=8 A@54AB20, 0 AJ1@0=8B5 A0 4>AB0BJG=8, 70 =0?@025=8O >B ?J@2>8=AB0=F8>==8O AJ4 872>4 70 =54>:070=>AB =0 ?@5B5=48@0=>B> =0@CH5=85.<o:p></o:p> !;5420 40 A5 8<0 2 ?@54284, G5 2 A;CG0O A =0:070B5;=>B> ?>AB0=>2;5=85 5 0=3068@0=0 04<8=8AB@0B82=>=0:070B5;=0B0 >B3>2>@=>AB =0 N@848G5A:> ;8F5, =0 :>5B> 5 =0;>65=> 04<8=8AB@0B82=> =0:070=85 8<CI5AB25=0 A0=:F8O . B3>2>@=>ABB0 =0 N@848G5A:8B5 ;8F0 5 ?@8=F8?=> 15728=>2=0 8 70 40 1J45 0=3068@0=0 5 4>AB0BJG=> A0<> >15:B82=> 40 1J45 :>=AB0B8@0=> =587?J;=5=85 =0 >?@545;5=>B> 704J;65=85, => 8<5==> B>20 =5 5 AB>@5=> ?> :0B53>@8G5= 8 =5>A?>@8< =0G8=. <o:p></o:p> B45;=> >B 3>@=>B>, A;5420 40 1J45 4>?J;=5=>, G5 @07<5@JB =0 A0<0B0 <8B=8G5A:0 AB>9=>AB =0 2=0AO=0B0 AB>:0 ?@8 =0;8G85 =0 AJ<=5=8O 70 87<0<0 A;5420 40 1J45 >?@545;5=0 ?> @540 =0 B0:0 =0@5G5=8B5 2B>@8G=8 <5B>48 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB, C@545=8 2 G;. 74 >B !. <o:p></o:p> !J3;0A=> G;.74, § 1 >B !, :>30B> <8B=8G5A:0B0 AB>9=>AB =0 AB>:8B5 =5 <>65 40 A5 >?@545;8 AJ3;0A=> G;5= 70, BO A5 >?@545;O, :0B> A5 ?@8;030B ?>A;54>20B5;=> 1C:28 >B 0) 4> 3) >B ?0@03@0D 2, 4>:0B> A5 AB83=5 4> ?J@20B0 >B B578 1C:28, ?> :>OB> <>65 40 A5 >?@545;8 <8B=8G5A:0B0 AB>9=>AB =0 AB>:8B5. <o:p></o:p> 54JB =0 ?@8;030=5 =0 1C:28 2) 8 3) >B ?0@03@0D 2 A5 >1@JI0, 0:> 45:;0@0B>@JB ?>8A:0 B>20. <o:p></o:p> B A2>O AB@0=0 2 G;. 74, § 2 >B ! A0 ?@542845=8 A;54=8B5 G5B8@8 2B>@8G=8 <5B>40 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 AB>:8B5: <o:p></o:p> 0) 4>3>2>@=0B0 AB>9=>AB =0 845=B8G=8 AB>:8, ?@>4045=8 A F5; 87=>A A <5AB>=07=0G5=85 2 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70 8 87=5A5=8 2 AJI8O <><5=B 8;8 ?@81;878B5;=> 2 AJI8O <><5=B, :0:B> 8 AB>:8B5, ?>4;560I8 =0 >AB>9=>ABO20=5; <o:p></o:p> 1) 4>3>2>@=0B0 AB>9=>AB =0 AE>4=8 AB>:8, ?@>4045=8 A F5; 87=>A A <5AB>=07=0G5=85 2 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70 8 87=5A5=8 2 AJI8O <><5=B 8;8 ?@81;878B5;=> 2 AJI8O <><5=B, :0:B> 8 AB>:8B5, ?>4;560I8 =0 >AB>9=>ABO20=5; <o:p></o:p> 2) AB>9=>ABB0, >A=>2020I0 A5 =0 548=8G=0B0 F5=0, ?> :>OB> A5 ?@>4020 =0 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70 =09-3>;O<>B> A1>@=> :>;8G5AB2> >B 2=0AO=8B5 AB>:8 8;8 >B 2=5A5=8 845=B8G=8 8;8 AE>4=8 AB>:8 =0 ;8F0, :>8B> =5 A0 A2J@70=8 A ?@>4020G8B5; 8;8 <o:p></o:p> 3) 87G8A;5=0B0 AB>9=>AB, :>OB> A5 AJAB>8 >B A1>@0 =0: i) @07E>48B5 8;8 AB>9=>ABB0 70 <0B5@80;8B5 8 70 ?@>872>4AB25=8B5 8;8 4@C38B5 >?5@0F88, 87?>;720=8 ?@8 ?@>872>4AB2>B> =0 2=0AO=8B5 AB>:8; ii) AC<0 70 ?5G0;10 8 70 >1I8 @07E>48, @02=0 ?> @07<5@ =0 B078, :>OB> >18G09=> A5 =0G8A;O20 ?@8 ?@>40618B5 =0 AB>:8 >B AJI8O :;0A 8;8 284 :0B> AB>:8B5, ?>4;560I8 =0 >AB>9=>ABO20=5, :>8B> A0 ?@>872545=8 >B ?@>872>48B5;8 2 AB@0=0B0 =0 87=>A0 70 87=>A 2 !JN70; iii) @07E>48B5 8;8 AB>9=>ABB0 =0 5;5<5=B8B5, ?>A>G5=8 2 G;5= 71, ?0@03@0D 1, 1C:20 4).<o:p></o:p> !;54 87G5@?20=5 =0 871@>5=8B5 =0G8=8, 0:> 2A5 >I5 =5 5 2J7<>6=> 40 A5 >?@545;8 <8B=8G5A:0B0 AB>9=>AB, =0 >A=>20=85 G;. 74, § 3 >B ! BO A5 >?@545;O 2J7 >A=>20 =0 =0;8G=8B5 40==8 =0 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70, :0B> A5 87?>;720B @07C<=8 A?>A>18, AJ>B25BAB20I8 =0 ?@8=F8?8B5 8 >1I8B5 @07?>@5418 =0 !?>@07C<5=85B> 70 ?@8;030=5 =0 G;5= VII >B 1I>B> A?>@07C<5=85 70 <8B0B0 8 BJ@3>28OB0, G;5= VII >B 1I>B> A?>@07C<5=85 70 <8B0B0 8 BJ@3>28OB0 8 ;020 3 "!B>9=>AB =0 AB>:8B5 70 <8B=8G5A:8 F5;8" >B !.<o:p></o:p> !J2:C?=8OB 0=0;87 =0 F8B8@0=8B5 ?@02=8 =>@<8, :0A05I8 =0G8=8B5 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 AB>:8B5, A>G8, G5 A;54 :0B> CAB0=>28 =52J7<>6=>ABB0 70 ?@8;030=5 =0 G;. 70 !, <8B=8G5A:8OB >@30= 5 4;J65= ?>A;54>20B5;=> 8 B> B>G=> 2 >?@545;5=0 >B :>45:A0 ?>A;54>20B5;=>AB, 40 872J@H8 ?@>25@:0 40;8 5 2J7<>6=> <8B=8G5A:0B0 AB>9=>AB 40 A5 >?@545;8 ?> =O:>9 >B <5B>48B5, 87G5@?0B5;=> 871@>5=8 2 G;. 74, § 2 >B !. 420 A;54 :0B> 4>:065, G5 B578 <5B>48 A0 =5?@8;>68<8 70 :>=:@5B=8O A;CG09, >@30=JB <>65 40 >?@545;8 <8B=8G5A:0B0 AB>9=>AB ?> @540 =0 G;. 74, § 3 >B !, B. 5. A 87?>;720=5 =0 @07C<=8 A?>A>18 2J7 >A=>20 =0 =0;8G=8B5 40==8 =0 <8B=8G5A:0B0 B5@8B>@8O =0 !.<o:p></o:p> B>78 A<8AJ; 5 =0;8F5 ?@>87=0AO=5 >B AB@0=0 =0 !! ?> 45;> !-46/16, A?>@54 48A?>78B820 =0 :>5B> <8B=8G5A:8B5 >@30=8 A0 4;J6=8 40 ?>A>G0B 2 @5H5=85B> A8 70 CAB0=>2O20=5 =0 @07<5@0 =0 4J;68<8B5 2=>A=8 <8B0 ?@8G8=8B5, ?>@048 :>8B> =5A0 ?@8;>68;8 ?@542845=8B5 2 G;5=>25 29 8 30 >B @53;0<5=B 53;0<5=B () ! 2913/92 ( =0AB>OI8 G;.70 8 G;.74§2 >B " (!) ! 952/2013 !/ " !*", 15;. !. AJAB02) , <5B>48 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB, ?@548 40 =0?@02OB 872>4, G5 A5 ?@8;030 ?@542845=8OB 2 G;5= 31 >B =53> <5B>4, :0:B> 8 40 ?>A>G0B 40==8B5, 2J7 >A=>20 =0 :>8B> 5 87G8A;5=0 <8B=8G5A:0B0 AB>9=>AB =0 AB>:8B5, 70 40 A5 ?>72>;8 =0 708=B5@5A>20=>B> ;8F5 40 ?@5F5=8 >1>A=>20=>ABB0 <C 8 40 @5H8, @07?>;0309:8 A FO;0B0 =5>1E>48<0 8=D>@<0F8O, 40;8 8<0 A<8AJ; 40 >160;20 @5H5=85B>. <o:p></o:p> :>=:@5B=8O A;CG09 ;8?A20B :0:B> 4>:070B5;AB20, B0:0 8 0@3C<5=B8 2 >A?>@5=>B> @5H5=85, 87;>65=0B0 ?>A;54>20B5;=>AB =0 459AB28OB0 40 5 A?075=0. ">20 >1AB>OB5;AB2> 2>48 4> =54>:070=>AB =0 @07<5@0 =0 A>G5=8B5 :0B> 87153=0B8 >B =0@CH8B5;O <8B=8 A1>@>25, :>5B> >1AB>OB5;AB2> 5 AJI5AB25=> 70 >?@545;O=5 @07<5@0 =0 =0;>65=0B0 8<CI5AB25=0 A0=:F8O 2 @07<5@ =0 100% >B B578 A1>@>25. "078 :>=AB0B0F8O =025640 :0A0F8>==8O AJAB02 =0 872>4 70 =5>1>A=>20=>AB =0 @07<5@0 =0 =0;>65=0B0 A0=:F8O 8 4> 872>4 70 =52J7<>6=>AB =0 =59=0B0 ?@>25@:0, :>5B> >1AB>OB5;AB2> A5 O2O20 A0<>AB>OB5;=> >A=>20=85 70 >B<O=0 =0 >A?>@5=>B> .<o:p></o:p> @8 B>78 87E>4 =0 A?>@0 :0A0B>@JB A;5420 40 1J45 >AJ45= 40 70?;0B8 =0?@025=8B5 >B >B25B=8:0 @07=>A:8 70 042>:0BA:> 2J7=03@0645=85 70 B078 AJ451=0 8=AB0=F8O. !JI8B5 2 E8?>B570B0 =0 G;. 18, 0;.2 >B 0@5410 !1 70 <8=8<0;=8B5 @07<5@8 =0 042>:0BA:8B5 2J7=03@0645=8O 8 AJ3;0A=> ?@028;0B0 70 >?@545;O=5 =0 @07<5@0 ?> G;.7, 0;.2, B.4 >B AJI0B0 0@5410, AJ4JB ?@5F5=O20 :0B> 1;87:8 4> <8=8<0;=8O ?@542845= @07<5@, A?>@54 <0B5@80;=8O 8=B5@5A 8 AJ>B25B=> =5?@5:><5@=8, ?>@048 :>5B> A5 4J;60B 87FO;>.<o:p></o:p> >B828@0= >B 87;>65=>B> 4<8=8AB@0B825= AJ4 3@.C@30A, %%VI-B8 AJAB02 <o:p></o:p> ( :<o:p></o:p> !"/ ! @5H5=85 ! 649/27.06.20233., ?>AB0=>25=> ?> =.0.E.4. ! 1384 ?> >?8A0 70 20233. =0 09>=5= AJ4 3@.C@30A.<o:p></o:p> !* " 8B=8F0 C@30A 40 70?;0B8 =0 $;5G A ********* AJ451=>45;>2>4=8 @07=>A:8 2 @07<5@ =0 1620,00 ;520.<o:p></o:p> (" 5 >:>=G0B5;=> 8 =5 ?>4;568 =0 >160;20=5.<o:p></o:p> </div> <div style='margin-top:22.5pt;margin-bottom:150.0pt'> <table class=MsoNormalTable border=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'></td> <td valign=top style='padding:.75pt .75pt .75pt .75pt'></td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'></td> </tr> <tr style='mso-yfti-irow:1'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'></td> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> @54A540B5;: <o:p></o:p> </td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'></td> <td valign=top style='padding:15.0pt .75pt .75pt .75pt'> ';5=>25: <o:p></o:p> </td> <td width="35%" style='width:35.0%;padding:15.0pt .75pt .75pt .75pt'></td> </tr> </table> <o:p> </o:p> </div> </div> </body> </html>

Номер на акта:	905
Дата:	12 октомври 2023 г. (в сила от 12 октомври 2023 г.)
Съдия:	Чавдар Димитров Димитров

Дело:	20237040701479
Тип на делото:	Касационно административно наказателно дело
Дата на образуване:	7 август 2023 г.

Решение по КНАХД №1479/2023 на Административен съд - Бургас

Съдържание на акта