Решение по адм. дело №2038/2023 на Административен съд - Варна

юя<style type="text/css">.body-text { font-size:12pt !important; } </style> ( ! <5@">918 0@=0, 25.01.2024 3. " 4<8=8AB@0B82=8OB AJ4 - 0@=0 - XXXIV AJAB02, 2 AJ451=> 70A540=85 =0 >A<8 O=C0@8 425 E8;O48 8 42045A5B 8 G5B2J@B0 3>48=0 2 AJAB02: <table border="0" class="body-text" dir="ltr" style="width: 100%; margin: 40px 0px 40px;"> <tbody> <tr> <td style="text-align: right;">!J48O: </td> <td style="text-align: left; vertical-align: top; width:300px;"> /</td> </tr> <tr> <td style="text-align: right; vertical-align: top;">25"> </td> <td style="text-align: left; vertical-align: top; width:300px;"> </td> </tr> </tbody> </table> @8 A5:@5B0@ ' :C@>@0"> B AJ48O"> :0B> @073;540 4>:;0420=>B> >B AJ48O / 284 45;> =><5@"> 04<8=8AB@0B82=> 45;> ! 20237050702038 / 2023 3., 70 40 A5 ?@>87=5A5 275 ?@54284 A;54=>B>: <div class="rtf" dir="ltr" style="margin-bottom:.2pt;text-indent:35.45pt;font-size:12pt;font-family:MS Sans Serif; text-align: justify;">@>872>4AB2>B> 5 ?> @540 =0 G;.145 8 A;. >B 4<8=8AB@0B82=>?@>F5AC0;=8O :>45:A // 2@. G;. 22, §7 8 G;.44 >B 53;0<5=B (!) ! 952/2013 =0 2@>?59A:8O ?0@;0<5=B 8 =0 !J25B0 >B 9 >:B><2@8 20133. 70 AJ74020=5 =0 8B=8G5A:8 :>45:A =0 !JN70 /!/. 1@07C20=> 5 ?> 60;10 =0 <a name="_Hlk66886862"> !" * / , [], [=0A5;5=> <OAB>], [C;8F0], >D8A 110, ?@54AB02;O20=> >B . . ., G@57 042. !. ., ?@>B82 5H5=85 =0 48@5:B>@0 =0 " 8B=8F0-0@=0 A @53. ! 32-490033/25.07.2023 3. :J< MRN 22BG002002067589R9/04.03.20223., A :>5B> =0 >A=>20=85 G;. 84, 0;. 1, B. 1 >B , G;. 662 >B , 2@. G;. 74, ?0@. 2, 1C:20 1</a>) >B 53;0<5=B /!/ ! 952/2013 3., 2@. G;. 140 8 G;. 141 >B 53;0<5=B 70 87?J;=5=85 /!/ 2015/2447, G;. 5, B. 39 >B 53;0<5=B /!/ ! 952/2013 3., 2@. G;. 77, ?0@. 1 1C:20 0), 2@. G;. 85, ?0@. 1, 2@. G;. 101, ?0@. 1, 2@. G;. 102 >B 53;0<5=B /!/ ! 952/2013 3., 2@. G;. 15, 0;. 2, B. 8 8 G;. 19, 0;. 1 8 7 >B , 2@. G;. 54, 0;. 1 8 G;. 56 >B !, 2@. G;. 59 >B 5: 1/ ?>AB0=>25= >B:07 40 A5 ?@85<5 <8B=8G5A:0B0 AB>9=>AB =0 45:;0@8@0=0B0 AB>:0 ! 26 ?> . A MRN 22BG002002067589R9/04.03.2022 3.; 2/ >?@545;5=0 <8B=8G5A:0 AB>9=>AB =0 AB>:0 ! 26 2 @07<5@ [@53. =><5@],22 ;2. /10211 :3. E 11,02 ;2./:3./; 3/ >?@545;5= =>2 :>4 ?> ". 70 AB>:0 ! 26 ?> . A MRN 22BG002002067589R9/04.03.2022 3. - **********; 4/ ?>AB0=>25=> 40 A5 :>@838@0 . A MRN 22BG002002067589R9/04.03.2022 3.; 5/, 6/ 8 7/ =0 >A=>20=85 G;. 104, ?0@. 1 >B ! 8 G;. 56 >B ! A0 275B8 ?>4 >BG5B =0G8A;5=8B5 A @5H5=85B> 4J@602=8 275<0=8O: <8B> - 0,00 ;2.; ! - 14306,04 ;2., :>8B> A0 70?;0B5=8, 4J;68<0 AC<0 70 4>?;0I0=5 - 16513,75 ;2., 254=> A ;8E20 70 701020; =0 >A=>20=85 G;. 77, ?0@. 2 >B ! 70 40B0 =0 2J7=8:20=5 =0 704J;65=85B> 5 >?@545;5=0 40B0B0 =0 45:;0@0F8OB0 - 04.03.2022 3.; =0 >A=>20=85 G;. 77, ?0@. 3 >B !, 70 4;J6=8: 5 >?@545;5= !" * / . 60;10B0 A5 87;030B 4>2>48 70 =570:>=>AJ>1@07=>AB =0 >160;20=>B> @5H5=85 ?>@048 ?@>B82>@5G85B> <C A <0B5@80;=8O 70:>= 8 4>?CA=0B8 =0@CH5=8O =0 04<8=8AB@0B82=>?@>872>4AB25=8B5 ?@028;0. A?>@20B A5 872>48B5 =0 <8B=8G5A:8B5 >@30=8 70 ?@><O=0B0 =0 B0@8D=8O =><5@ =0 AB>:0B0, A >3;54 ;8?A0B0 =0 ?@54>AB02O=5 =0 2J7<>6=>AB =0 60;1>?>40B5;O 70 >A?>@20=5 =0 @57C;B0B8B5 >B 873>B25=0B0 5:A?5@B870 =0 <8B=8G5A:0B0 ;01>@0B>@8O. > >B=>H5=85 >?@545;5=0B0 =>20 <8B=8G5A:0B0 AB>9=>AB A5 B2J@48, G5 =5 A0 4>:070=8 =8B> =0;8G85B> =0 AJ<=5=8O >B=>A=> 4>AB>25@=>ABB0 =0 <8B=8G5A:0B0 45:;0@0F8O, =8B> A?0720=5B> =0 ?@>F54C@0B0 70 C25;8G020=5 =0 <8B=8G5A:0B0 AB>9=>AB. !>G8, G5 >A?>@5=8OB 0:B =5 AJ4J@60 <>B828, =0 :>8B> A5 >A=>2020B AJ<=5=8OB0 =0 <8B=8G5A:8B5 >@30=8, :0B> B2J@48, G5 45:;0@8@0=0B0 4>3>2>@=0 AB>9=>AB =0 ?@>F5A=0B0 AB>:0, :>OB> 5 @50;=> ?;0B5=0 8;8 ?>4;560I0 =0 ?;0I0=5 ?@54AB02;O20 <8B=8G5A:0B0 AB>9=>AB. !>G8, G5 ?>7>2020=5B> =0 45;> !-291/15 5 =5AJAB>OB5;=>, B.:. 2 0:B0 =O<0 87;>65=8 <>B828 >B=>A=> 87G8A;5=0 A@54=>AB0B8AB8G5A:0 AB>9=>AB =0 AE>4=8 AB>:8 8 4>:070B5;AB20 70 B>20. 5H5=85B> =0 !! 2878@0 A@54=>AB0B8G5A:8 @07<5@ =0 ?>:C?=8B5 F5=8 ?@8 2=>A0 =0 AE>4=8 AB>:8, :>5B> >7=0G020 BOE=0B0 4>3>2>@=0 AB>9=>AB, 0 =5 <8B=8G5A:0B0 AB>9=>AB =0 AE>4=8 AB>:8, :>OB> ?@54AB02;O20 A1>@ >B 4>3>2>@=0B0 AB>9=>AB, B@0=A?>@B=8 @07E>48, 70AB@0E>2:8, :><8A8>==8, >1@01>B:0 =0 :>=B59=5@8B5 8 4@. !>G8, G5 04<8=8AB@0B82=8OB >@30= =5 5 872J@H8; ?@>25@:0 2 AG5B>2>4AB2>B> =0 4@C65AB2>B> >B=>A=> ?;0B5=0B0 8;8 ?>4;560I0 =0 ?;0I0=5 F5=0, ?>@048 :>5B> =5 <>65 40 A5 ?@57N<8@0, G5 60;1>?>40B5;OB 5 ?;0B8; ?>25G5 >B:>;:>B> 5 45:;0@8@0;. > >B=>H5=85 =0 ?@>F54C@0B0 70 C25;8G020=5 =0 <8B=8G5A:0B0 AB>9=>AB, A5 ?>44J@60, G5 =5 5 A?075=> 878A:20=5B> 70 =04;56=> C254><O20=5 =0 ;8F5B> 70 >1AB>OB5;AB20B0, =0 :>8B> A5 >A=>2020B AJ<=5=8OB0. !?>@54 60;1>?>40B5;O =5 5 OA=> 70I> 04<8=8AB@0B82=8OB >@30= 5 ?@8ABJ?8; :J< >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB ?> @540 =0 G;. 74, § 2, 1C:20 1) >B 8B=8G5A:8O :>45:A, BJ9 :0B> =0 <8B=8G5A:8B5 >@30=8 A0 ?@54AB025=8 4>:C<5=B8 BJ@3>2A:0 D0:BC@0, ?;0B56=8 4>:C<5=B8 70 70?;0I0=5 =0 F5=0B0 =0 AB>:8B5, 87=>A=0 <8B=8G5A:0 45:;0@0F8O, D0:BC@0 70 B@0=A?>@B=8B5 @07E>48, A :>8B> 5 4>:070=0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB. !>G8, G5 5 =0@CH5=> ?@02>B> <C =0 70I8B0, BJ9 :0B> =5 5 18; C254><5= 70 >1AB>OB5;AB20B0, =0 :>8B> A5 >A=>2020B AJ<=5=8OB0 =0 <8B=8G5A:8B5 >@30=8. 7BJ:20 A5, G5 =O<0 =8:0:28 4>:070B5;AB20, G5 AB>:8B5, :>8B> <8B=8G5A:8B5 >@30=8 A0 ?>;720;8 70 >?@545;O=5 =0 ?>-28A>:0 <8B=8G5A:0 AB>9=>AB, 2=5A5=8 >B B@5B> ;8F5, >B3>20@OB =0 878A:20=5B> 70 AE>4=8 AB>:8 , BJ9 :0B> A0 @07;8G=8 ?> 284 8 :0G5AB2> >B 2=5A5=8B5 A ?@>F5A=0B0 <8B=8G5A:0 45:;0@0F8O. !JI52@5<5==> =O<0 ?@54AB025=8 <>AB@8 >B AB>:0B0, :>OB> 5 18;0 ?>;720=0 70 C25;8G5=85 =0 AB>9=>ABB0. B?@02O A5 8A:0=5 70 >B<O=0 =0 >160;20=>B> @5H5=85, :0B> A5 ?@5B5=48@0 8 ?@8AJ640=5 =0 =0?@025=8B5 ?> 45;>B> @07=>A:8 AJ3;0A=> ?@54AB025= A?8AJ:. AJ451=> 70A540=85 >A?>@20I>B> 4@C65AB2> !" * / , [=0A5;5=> <OAB>], G@57 ?@54AB028B5; ?> ?J;=><>I85, ?>44J@60 60;10B0 =0 87;>65=8B5 2 =5O >A=>20=8O. B25B=8:JB 8@5:B>@JB =0 " 8B=8F0 0@=0 :J< 35=F8O 8B=8F8 , G@57 ?@>F5AC0;5= ?@54AB028B5;, 87;030 AB0=>28I5 70 =5>A=>20B5;=>AB =0 60;10B0 8 =0AB>O20, G5 >A?>@5=>B> @5H5=85 5 ?@028;=> 8 70:>=>AJ>1@07=>. @5B5=48@0 ?@8AJ640=5 =0 N@8A:>=AC;BA:> 2J7=03@0645=85. @028 2J7@065=85 70 ?@5:><5@=>AB =0 @07<5@0 =0 ?@5B5=48@0=>B> 042>:0BA:> 2J7=03@0645=85. !J4JB, A;54 AJ2:C?=0 ?@5F5=:0 =0 AJ1@0=8B5 ?> 45;>B> 4>:070B5;AB20 8 4>2>48B5 =0 AB@0=8B5, ?@85<0 70 CAB0=>25=> >B D0:B8G5A:0 8 ?@02=0 AB@0=0 A;54=>B>: 0 04.03.2023 3. !" * / 45:;0@8@0 =0 @568< 4>?CA:0=5 70 A2>1>4=> >1@0I5=85 30 1@>O AB>:8, 959 :>;5B0, 21 749 :3 1@CB> B53;>, 4J@6020 =0 87=>A "C@F8O, 45:;0@8@0= ?@>87E>4 "C@F8O, CA;>285 =0 4>AB02:0 ! " 0@=0, ?> <8B=8G5A:0 45:;0@0F8O MRN 22BG002002067589R9. J< <8B=8G5A:0B0 45:;0@0F8O 70 4>?CA:0=5 70 A2>1>4=> >1@0I5=85 A0 ?@8;>65=8: D0:BC@0 !EGK2021000000076 >B 02.03.2022 3. /;. 62-63 >B 04<. ?@5?8A:0/, <564C=0@>4=0 B>20@8B5;=8F0 CMR >B 03.02.20223. /;. 59 >B 04<. ?@5?8A:0/, [8=B5@=5B 04@5A] ! D 1445056 >B 02.03.20223. /;. 61 >B 04<. ?@5?8A:0/, A5@B8D8:0B 70 =5?@5D5@5=F80;5= ?@>87E>4 ! U 0817318 /;. 64 >B 04<. ?@5?8A:0/, ?;0B56=8 4>:C<5=B8 70 2=5A5=8 4J@602=8 275<0=8O, 87=>A=0 45:;0@0F8O !22341300EX00174861, T1 !22TR34130000603144 /;. 65-71 >B 04<. ?@5?8A:0/. J7 >A=>20 =0 872J@H5= 4>:C<5=B5= :>=B@>; 8 ?@>25@:0 =0 45:;0@8@0=8B5 AB>:8 ?> MRN 22BG002002067589R9/04.03.2022 3. 5 275B0 <>AB@0 >B AB>:0 !26, :>OB> 5 87?@0B5=0 70 0=0;87 2 &5=B@0;=0B0 <8B=8G5A:0 ;01>@0B>@8O /&/-[=0A5;5=> <OAB>] A ?8A<> @53. !32-141916/03.05.20223. J2 2@J7:0 A ?@>25@:0, ?@85<0=5 8/8;8 >A?>@20=5 =0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB =0 2=0AO=8B5 AB>:8, D8@<0B0 2=>A8B5; 5 C254><5=0 A ?8A<> @53. ! 32-74245/07.03.2022 3., G5 70 F5;8B5 =0 4020=5 =0 @07@5H5=85 70 24830=5 =0 AB>:8B5 ?> A<8AJ;0 =0 G;. 195 >B 53;0<5=B /!/ ! 952/2013 3. 8 =0 >A=. G;. 148 >B 53;. 70 87?J;=5=85 /!/ 2015/2447 2 >?@545;5= A@>: B@O120 40 CG@548 >157?5G5=85 2 @07<5@ =0 5992.00;2. 8 ?>A;54AB28OB0 >B =587?J;=5=85B> =0 B>20 704J;65=85. @54>AB025=> 5 8A:0=>B> >157?5G5=85. ! ?8A<> @53. !32-74290/07.03.2022 3. >B 2=>A8B5;O A0 878A:0=8 70 =C648B5 =0 4>?J;=8B5;=0B0 ?@>25@:0, AJ3;0A=> =>@<0B0 =0 G;. 140 >B 53;0<5=B 70 87?J;=5=85 (!) 2015/2447, 4>?J;=8B5;=8 4>:C<5=B8 2 ?>4:@5?0 =0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB =0 AB>:8B5. >?@545;5=8O >B <8B=8G5A:8B5 >@30=8 A@>:, A ?8A<> @53. ! 32-77520/09.03.2022 3. 4@C65AB2>B> ?@54>AB02O >B3>2>@ =0 ?8A<>B> =0 <8B=8G5A:8B5 >@30=8 8 ?@54>AB02O =>28 4>:C<5=B8 2 ?>4:@5?0 =0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB: 4>3>2>@ <564C EMRE GRUP KUMASCILIK PAZARLAMA VE DIS TICARET Ltd. ?@>4020G) 8 !" * / , . SWIFT, 872;5G5=85 >B 10=:>20 A<5B:0, BJ@3>2A:8 D0:BC@8 70 ?>A;5420;8 2JB@5H=8 ?@>40618 - 7 1@. 0 F5;8B5 =0 ?@>25@:0B0 =0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB =0 2=0AO=8B5 AB>:8 >A25= A@02=8B5;5= 0=0;87 =0 1070 =0;8G=0B0 8=D>@<0F8O 2 <8B=8G5A:0B0 8=D>@<0F8>==0 A8AB5<0, <8B=8G5A:8B5 >@30=8 A0 87?>;720;8 >F5=:8 =0 3@C?8 <5A5G=8 03@538@0=8 40==8, 872;5G5=8 >B !%" 1070 40==8 =0 2@>AB0B 70 ?>4@>1=0 AB0B8AB8:0 =0 <564C=0@>4=0B0 BJ@3>28O AJA AB>:8, 70 2A5:8 ?@>4C:B, ?@>87E>4 8 4J@6020 G;5=:0 ?> <5AB>=07=0G5=85, 70 <=>3>3>48H5= ?5@8>4, >18:=>25=> G5B8@8 ?>A;54>20B5;=8 3>48=8 - B.=0@. A?@0254;828 F5=8 (AJ3;0A=> =>@<0B0 =0 ?0@03@0D 1 B. 40 >B >B ). 8B=8G5A:8B5 >@30=8 A0 CAB0=>28;8 A;54 @073;5640=5 =0 ?@54AB025=8B5 4>:C<5=B8 8 A;54 872J@H5=8O ;01>@0B>@5= 0=0;87, G5 AB>:0 !26 ?> MRN 22BG002002067589R9/04.03.2022 3. 5 >?8A0=0 :0:B> A;5420: #' " " " -10211 ., ,24, !=458 , :>4 ?> ". **********,10749 :3 1@CB>, 10211 :3 =5B>, 4J@6020 =0 87=>A "C@F8O, 45:;0@8@0= ?@>87E>4 "C@F8O, CA;>285 =0 4>AB02:0 ! " 0@=0, F5=0 =0 AB>:0B0 15316,50 52@>, 45:;0@8@0=0 <8B=8G5A:0 AB>9=>AB 2 @07<5@ =0 29956,47 ;2., 45:;0@8@0=0 AB>9=>AB 2,93 ;2./:3. !?>@54 @57C;B0B8B5 >B <8B=8G5A:0 ;01>@0B>@=0 5:A?5@B870 ! 27_10.05.2022/23.05.20223. 8 AB0=>28I5 >B 8@5:F8O , 87?@0B5=0B0 70 0=0;87 ?@>10 ?@54AB02;O20 ?0@G5 >B BJ:0= ?;0B, =5AJ4J@60I 820, >103@5= 2 A25B;> 156>2 F2OB. > AB@C:BC@0 ?;0BJB ?@54AB02;O20 =0?@5G=> ?;5B5= 3;04J: B@8:>B06. ;0:=0B0 2 ?@5640B0, >B :>OB> 5 87@01>B5= ?;0B0 A0 845=B8D8F8@0=8 :0B> - ?0<CG=8 I0?5;=8 2;0:=0 - 92% 8 5;0AB0=>28 =8H:8 - 8%. 0 1070B0 =0 872J@H5=0B0 8 AJ>1@07O209:8 @07?>@5418B5 =0 ?@028;0 1 8 6 >B 1I8B5 ?@028;0 70 BJ;:C20=5 =0 ><18=8@0=0B0 =><5=:;0BC@0 () =0 !, <8B=8G5A:8B5 >@30=8 A0 ?@85;8, G5 0=0;878@0=0B0 ?@>10 A5 :;0A8@0 2 B0@8D=0 ?>78F8O 6004, 2 :>4 60041000 =0 , 2 ". :>4 **********, @07;8G5= >B 45:;0@8@0=8O **********. >?J;=8B5;=> ?@54AB025=8B5 4>:C<5=B8 >B 4@C65AB2>B> A0 @073;540=8 8 ?>4@>1=> >1AJ45=8 >B 04<8=8AB@0B82=8O >@30= 2 <>B828B5 =0 >A?>@5=8O 0:B, >?8A0=8 =0 AB@. 2 8 3 >B AJI8O. 7@07O20B A5 AJ<=5=8O >B=>A=> 02B5=B8G=>ABB0 =0 ?@54AB025=8O <564C=0@>45= 4>3>2>@ 70 ?>:C?:>-?@>40610 <564C :>=B@035=B8B5 >B 01.06.20213. A ?>A>G5=8 <>B828. !;54 872J@H5=0B0 ?@>25@:0 8 4>?J;=8B5;=> ?@>CG20=5 =0 1070 A@02=8B5;5= 0=0;87 A;54 =0?@025=0 A?@02:0 2 !8AB5<0 70 ?@54>AB02O=5 =0 8=D>@<0F8O 70 C?@02;5=A:8 F5;8 >B <8B=8G5A:8 8 0:F87=8 4>:C<5=B8 !3 , 70 ?5@8>40 >B 01.11.2021 3. 4> 04.03.20223. 8 A@02=8B5;=8OB 0=0;87 70 AE>4=8 AB>:8, 87=5A5=8 >B 8 A ?@>87E>4 "C@F8O, ?@>4045=8 70 ! 8 87=5A5=8 2 AJI>B> 8;8 ?@81;878B5;=> ?> AJI>B> 2@5<5, =0 AJI>B> BJ@3>2A:> @02=8I5 - =0 54@>, :0:B> AB>:8B5, ?>4;560I8 =0 >AB>9=>ABO20=5, <8B=8G5A:8B5 >@30=8 A0 CAB0=>28;8, G5 45:;0@8@0=8B5 <8B=8G5A:8 AB>9=>AB8 70 :>4 ?> ". ********** A0 2 >1E20B ?@8 :>9B> =09-=8A:8B5 AB>9=>AB8 A0 ?>-28A>:8 >B 45:;0@8@0=8B5 ?> ?@>F5A=0B0 .. B>78 A<8AJ;, <8B=8G5A:8B5 >@30=8 A0 ?@85;8, G5 >AB020B AJ<=5=8OB0 >B=>A=> @50;=>ABB0 =0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB 8 =O<0 :0B53>@8G=8 4>:070B5;AB20 70 @50;=> ?;0B5=0B0 8;8 ?>4;560I0 =0 ?;0I0=5 F5=0 =0 AB>:0 !26 >B .. 0 F5;8B5 =0 ?@>25@:0B0 =0 <8B=8G5A:0B0 AB>9=>AB =0 2=0AO=8B5 AB>:8 >A25= A@02=8B5;5= 0=0;87 =0 1070 =0;8G=0B0 8=D>@<0F8O 2 <8B=8G5A:0B0 8=D>@<0F8>==0 A8AB5<0, <8B=8G5A:8B5 >@30=8 87?>;720B >F5=:8 =0 3@C?8 <5A5G=8 03@538@0=8 40==8, 872;5G5=8 >B !%" 1070 40==8 =0 2@>AB0B 70 ?>4@>1=0 AB0B8AB8:0 =0 <564C=0@>4=0B0 BJ@3>28O AJA AB>:8, 70 2A5:8 ?@>4C:B, ?@>87E>4 8 4J@6020 G;5=:0 =0 <5AB>=07=0G5=85, 70 <=>3>3>48H5= ?5@8>4, >18:=>25=> G5B8@8 ?>A;54>20B5;=8 3>48=8. 72J@H5= 5 0=0;87 =0 <8B=8G5A:0B0 AB>9=>AB =0 AB>:8 A :>4 ?> 60041000 - B01;8F0 1 A ?@>87E>4 "C@F8O 2J2 2A8G:8 4J@6028 G;5=:8 70 20203., 20213. 8 20223. B 40==8B5, ?>A>G5=8 2 B01;8F0 1 <8B=8G5A:8B5 >@30=8 A0 CAB0=>28;8, G5 AB>9=>ABB0 =0 ?@>F5A=0B0 AB>:0 70 1 :3. (2=0AO=0 2 ) 5 AJ87<5@8<0 8 4>@8 ?>-28A>:0 2 =O:>8 A;CG08 >B AB>9=>ABB0 =0 AE>4=8 AB>:8 2 >AB0=0;8B5 4J@6028 G;5=:8 70 =01;N4020=8O B@8 3>48H5= ?5@8>4, :0:B> 8 >B A@54=>AB0B8AB8G5A:0B0 AB>9=>AB 70 ! 70 1 :3. 70 AJI8O ?5@8>4. 0==8B5 2 B01;8F0 1 >B @5H5=85B> A0 70 EUR/:3. :0B> <8B=8G5A:8B5 >@30=8 A0 ?@85;8, G5 >B B01;8F0B0 5 284=>, G5 2 @0<:8B5 =0 B>78 B@83>48H5= ?5@8>4 A@54=>AB0B8AB8G5A:8B5 AB>9=>AB8 70 ! =5 A5 ?@><5=OB 4@0AB8G=>. 0 AB>:0 ! 26 >B . A MRN 22BG002002067589R9/04.03.2022 3. A :>4 ?> 60041000, 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB 5 2,93 ;2./:3 8;8 1,50 EUR/kg ?@8 :C@A 1,95583 ;2. 70 1 EUR. !@54=>AB0B8AB8G5A:0B0 AB>9=>AB, 87G8A;5=0 =0 1070 2=>A0 2J2 2A8G:8 4J@6028 G;5=:8 5 5,66 EUR/kg 70 20203., 6,07 EUR/kg 70 20213. 8 8,59 EUR/kg 70 20223. 8;8 AJ>B25B=> 11,07 ;2./:3. 70 20203., 11,87 ;2./:3. 70 20213. 8 16,80 ;2./:3. 70 20223. ?@8 :C@A 1,95583 ;2. 70 1 EUR (B01;8F0 1). 0?@025= 5 872>4, G5 <8B=8G5A:0B0 AB>9=>AB =0 ?@>F5A=8B5 AB>:8 2 J;30@8O 70?0720 B5=45=F8OB0 40 5 ?>-=8A:0 >B B078 =0 AE>4=8 AB>:8 2 >AB0=0;8B5 4J@6028 G;5=:8 /3,70 EUR/kg 70 20203., 3,79 EUR/kg 70 20213. 8 8,39 EUR/kg 70 20223./ 8 5 7=0G8B5;=> ?>- 28A>:0 >B 45:;0@8@0=0B0 70 AB>:0 ! 26. 0==8B5 A0 >B A09B0 =0 2@>?59A:0B0 :><8A8O <a href="https://trade.ec.europa.eu/tradehelp/statistics" style="color:#0563c1; text-decoration:underline">[8=B5@=5B 04@5A]</a>, :0B> ?>A>G5=8B5 2 :>;>=0 EUR/kg AB>9=>AB8 ?@54AB02;O20B <8B=8G5A:0B0 AB>9=>AB =0 AB>:0B0 2 EUR, 2:;NG20I0 F5=0B0 =0 AB>:0B0 ?@8 CA;>285 =0 4>AB02:0 F "C@F8O, @07E>48B5 70 B@0=A?>@B 8 70AB@0E>2:0, :0:B> 8 2A8G:8 >AB0=0;8 @07E>48 4> 2J25640=5B> =0 AB>:0B0 4> <8B=8G5A:0B0 B5@8B>@8O =0 !. 0?@025= 5 872>40, G5 45:;0@8@0=0B0 4>3>2>@=0 AB>9=>AB =0 2=0AO=8B5 8745;8O 70 :8;>3@0< 5 =5>18G09=> =8A:0 2 A@02=5=85 AJA A@54=>AB0B8AB8G5A:8O @07<5@ =0 <8B=8G5A:0B0 AB>9=>AB ?@8 AE>4=8 AB>:8 2 !, :0:B> 8 70 J;30@8O, ?>@048 :>5B> 8 ?@54284 :>=AB0B8@0=0B0 @07;8:0 2 F5=8B5, AJ<=5=8OB0 >B=>A=> B>G=>ABB0 =0 <8B=8G5A:0B0 AB>9=>AB =0 2=5A5=8B5 AB>:8, =5 >B?040B. !;54 :0B> AJ<=5=8OB0 ?@>4J;6020B 8 A;54 ?>8A:20=5B> =0 2A8G:8 4>?J;=8B5;=8 4>:C<5=B8, G5 45:;0@8@0=0B0 AB>9=>AB =0 2=5A5=8B5 AB>:8 ?@54AB02;O20 FO;0B0 ?;0B5=0 8;8 ?>4;560I0 =0 ?;0I0=5 70 B578 AB>:8 AC<0, 04<8=8AB@0B82=8OB >@30= ?@85<0, G5 <8B=8G5A:0B0 AB>9=>AB =5 A;5420 40 A5 >?@545;8 2J7 >A=>20 =0 <5B>40 =0 4>3>2>@=0B0 AB>9=>AB. 0 >A=>20=85 G;.74, ?0@.1 >B 53;. (!) ! 952/2013, :>30B> <8B=8G5A:0B0 AB>9=>AB =0 AB>:8B5 =5 <>65 40 A5 >?@545;8 AJ3;0A=> G;. 70, BO A5 >?@545;O, :0B> A5 ?@8;030B ?>A;54>20B5;=> 1C:28 >B 0) 4> 3) >B ?0@. 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. @8 87A;5420=5 =0 <5B>40, @53;0<5=B8@0= 2 G;. 74, ?0@. 2, 1C:20 0) >B 53;. (!) ! 952/2013 3. 5 4>AB83=0B 872>4, G5 =5 <>65 40 A5 >?@545;8 <8B=8G5A:0 AB>9=>AB, 2J7 >A=>20 =0 845=B8G=8 AB>:8, :0B> =5 5 >B:@8B0 4>AB0BJG=> 87G5@?0B5;=0 8=D>@<0F8O 70 AB>:8 >B 548= 8 AJI ?@>872>48B5;. @8 ?@8;030=5 =0 2B>@8O 2B>@8G5= <5B>4 70 >?@545;O=5 =0 <8B=8G5A:0 AB>9=>AB, @53;0<5=B8@0= 2 G;. 74, ?0@.2, 1C:20 1) >B 53;0<5=B (!) ! 952/2013 =0 =0 !J25B0 70 AJ74020=5 =0 =0 !JN70, 2J7 >A=>20 =0 AE>4=8 AB>:8, <8B=8G5A:8B5 >@30=8 ?@85<0B, G5 A;5420 40 1J45 0=0;878@0=0 8=D>@<0F8O 70 AB>:8 A ?@85B8 4>3>2>@=8 AB>9=>AB8, ?@>872545=8 2 AJI0B0 4J@6020, :>8B> 2J?@5:8, G5 =5 A0 54=0:28 2J2 2AO:> >B=>H5=85, 8<0B ?>4>1=8 E0@0:B5@8AB8:8 8 ?>4>1=8 AJAB02=8 <0B5@80;8 A 45:;0@8@0=8B5 AB>:8, :>5B> 8< 4020 2J7<>6=>AB 40 87?J;=O20B AJI8B5 DC=:F88 8 40 1J40B 2708<>70<5=O5<8 2 BJ@3>2A:> >B=>H5=85, :>8B> A0 18;8 4>?CA=0B8 4> A2>1>4=> >1@0I5=85 2 ?@81;878B5;=> AJI>B> 2@5<5. !;54 =0?@025=8O 0=0;87 2 =0F8>=0;=0B0 1070 40==8 70 >D>@<5=8 <8B=8G5A:8 45:;0@0F88 70 4>?CA:0=5 4> A2>1>4=> >1@0I5=85 =0 AE>4=8 AB>:8 70 ?5@8>40 01.11.20213. - 04.03.20223 A0 =0<5@5=8 @57C;B0B8 70 45:;0@8@0=8 8 ?@85B8 <8B=8G5A:8 AB>9=>AB8, >B 4@C38 2=>A8B5;8, :>8B> =5 A0 =5>18G09=> =8A:8. 0 >A=>20=85 G;. 141 >B 53;0<5=B 70 87?J;=5=85 (!) 2015/2447 5 ?@85B>, G5 <8B=8G5A:0B0 AB>9=>AB =0 AB>:0 !26 A;5420 40 A5 >?@545;8 AJ3;. G;.74, ?0@. 2, 1C:20 1 >B 53;0<5=B (!) 952/2013 3., :0B> A5 275<5 ?@54284 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB =0 AB>:0 ?> . A RN 21G003009137851R4/04.11.20213. - " " #' " ! (. .-. " 30 !. !. !. 95% . 5% - 11098 , A 45:;0@8@0=0 <8B=8G5A:0 AB>9=>AB 2 @07<5@ =0 11,02 ;2./:3. @54284 3>@=>B> 5 >?@545;5=0 =>20 <8B=8G5A:0 AB>9=>AB 70 AB>:0 !26 2 @07<5@ =0 112525,22 ;2. (11,02 ;2./:3. E 10211 :3.). ! ?8A<> @53. ! 32-166969/03.05.20233. 9 8 >38AB8: J;30@8O 5 C254><5=> ?> A<8AJ;0 =0 G;. 22, § 6 >B 53;0<5=B (!) ! 952/2013, G5 I5 A5 ?@8ABJ?8 :J< 874020=5 =0 @5H5=85, :0B> 5 4045=0 2J7<>6=>AB =0 4@C65AB2>B> 40 87@078 AB0=>28I5. 8A<>B> 5 ?>;CG5=> =0 12.05.20233. >B . ., C?@028B5; =0 4@C65AB2>B>, 284=> >B 8725AB85 70 4>AB02O=5 =0 J;30@A:8 ?>I8 . ! S 9028004JO2D. >?@545;5=8O >B <8B=8G5A:8B5 >@30=8 A@>:, 4@C65AB2>B> =5 5 87@078;> AB0=>28I5. !;54 70?>7=020=5 A FO;0B0 04<8=8AB@0B82=0 ?@5?8A:0 8@5:B>@JB =0 " 8B=8F0 0@=0 5 8740; >160;20=>B> 5H5=85 =0 48@5:B>@0 =0 " 8B=8F0-0@=0 A @53. ! 32-490033/25.07.2023 3. :J< MRN 22BG002002067589R9/04.03.20223. 0 874045=>B> @5H5=85 2=>A8B5;OB !" * / , [=0A5;5=> <OAB>] 5 C254><5= A ?8A<> @53. ! 32-490853/26.07.20233. /;. 1 >B 04<. ?@5?8A:0/, 2@JG5=> =0 4@C65AB2>B>-2=>A8B5; =0 22.08.2023 3., 284=> >B ?@8;>65=>B> =0 ;. 2 >B 04<. ?@5?8A:0 8725AB85 70 4>AB02O=5. 5H5=85B> 5 >A?>@5=> ?> AJ4515= @54, 2J2 2@J7:0 A :>5B> 5 >1@07C20=> =0AB>OI>B> AJ451=> ?@>872>4AB2>. E>40 =0 AJ451=8O ?@>F5A :0B> 4>:070B5;AB20 ?> 45;>B> A0 ?@85B8 8 ?@8;>65=8 ?@>B>:>; 70 872J@H5=0 <8B=8G5A:0 ?@>25@:0 >B 04.03.2023 3.; 45:;0@0F8O 21BG003009137851R4; ?@52>4=> =0@5640=5 >B 04.11.2021 3.; D0:BC@0 ! ********** >B 04.11.2021 3.; 45:;0@0F8O 70 BJ@3>2A:8B5 :@548B8 ?> 87=>A0 8 2=>A0, 8 70 D8=0=A>2 ;878=3 <564C <5AB=8 8 GC645AB@0==8 ;8F0 >B 04.11.2021 3.; D0:BC@0 >B 01.11.2023 3.; <564C=0@>4=0 B>20@8B5;=8F0 >B 01.11.2021 3. 8 ?8A<> @53. ! 32-649598/28.11.2023 3. > 8A:0=5 =0 60;1>?>40B5;O, ?> 45;>B> 5 4>?CA=0B> 873>B2O=5B> =0 <a name="_Hlk63781808">AJ451=> AG5B>2>4=0 5:A?5@B870 /!!/, AJ3;0A=> G85B> 70:;NG5=85 /;. 79-83 >B 45;>B>/ ?;0B5=0B0 F5=0 >B 60;1>?>40B5;O 70 45:;0@8@0=8B5 2 <8B=8G5A:0B0 45:;0@0F8O MRN 22BG002002067589R9/04.03.20223. AB>:8 5 2 @07<5@ =0 36 572,86 </a>UR. 0;8F5 A0 >B@07O20=8O 2 AG5B>2>4AB2>B> =0 60;1>?>40B5;O 70 ?;0B5=0B0 AC<0 :J< ?@>4020G0 =0 AB>:0B0, ?@54<5B =0 2=>A0, :0B> @07G5B0 A 4>AB02G8:0 5 70:@8B, B.5. ?;0B5=> 5 B>;:>20, :>;:>B> 5 D0:BC@8@0=>. ;0I0=5B> =0 BJ@3>2A:0 D0:BC@0 !GK2022000000076/02.03.20223. =0 AB>9=>AB 2 @07<5@ =0 36 572,86 EUR 5 872J@H5=> A 20;CB5= ?@52>4 2 @07<5@ =0 36 572,86 EUR ?> A<5B:0 =0 15=5D8F85=B0 IBAN: "R160020500009602260900104 2 10=:0 KUVEYT TURK KATILIM BANKASI A.S. ISTANBUL A B8BC;O@ RE GRUP KUMASCILK PAZARLAMA VE D 8 >A=>20=85 70 ?;0I0=5 inv. !G2022000000076/02.03.2022 . 5I>B> ;8F5 CAB0=>28, G5 5 =0;8F5 AJ>B25BAB285 <564C: - D0:BC@8@0=8OB 284 8 :>;8G5AB2> 8 45:;0@8@0=8OB 284 8 :>;8G5AB2> AB>:8; - =><5@JB =0 D0:BC@0B0 70 4>AB02:0 8 45:;0@8@0=0B0 D0:BC@0 ! ?> .; - F5=0B0 =0 AB>:0B0 ?> D0:BC@0B0 >B 36 572,86 UR 8 >1I0B0 D0:BC@=0 AB>9=>AB 2 .. 0B> 4>:070B5;AB20 ?> 45;>B> A0 ?@85B8 8 ?@8;>65=8 4>:C<5=B8B5, A :>8B> 5 @01>B8;> 25I>B> ;8F5 ?@8 873>B2O=5 =0 70:;NG5=85B> ?> =07=0G5=0B0 !!, ?@54AB02;O20I8 872;5G5=85 >B %@>=>;>38G5= 4=52=8: =0 9 8 >38AB8: J;30@8O >B 40B8 02.11.2021 3. 8 02.03.2022 3., :0:B> 8 45:;0@0F8O ?@>B>:>; 70 ?@8E20I0=5 >B 9 8 >38AB8: J;30@8O . @8 B0:0 CAB0=>25=>B> >B D0:B8G5A:0 AB@0=0 AJ4JB D>@<8@0 A;54=8B5 ?@02=8 872>48: 0;10B0 5 ?>4045=0 >B =04;56=0 AB@0=0, 2 A@>:0 ?> G;. 149, 0;. 1 >B 8 5 #!". 073;540=0 ?> AJI5AB2>, 60;10B0 5 '!"' !". A?>@5=8OB 8=48284C0;5= 04<8=8AB@0B825= 0:B 5 874045= >B :><?5B5=B5= 04<8=8AB@0B825= >@30=, AJ>1@07=> G;. 101, § 1 8 G;. 29 >B 53;0<5=B /!/ ! 952/2013, 2J2 2@. A G;. 15, 0;.2, B.8 2@. G;. 19, 0;.1 8 0;.7 >B , 2@. G;. 54, 0;.1 8 G;.56 >B !. !B@0=8B5 =5 A?>@OB ?> D0:B8B5, 0 A?>@JB <564C AB@0=8B5 5 D>@<8@0= ?> 2J?@>A8B5 40;8 A0 =0;8F5 8;8 =5 ?@54?>AB02:8B5 70 >?@545;O=5 =0 =>2 :>4 ?> ". 8 =>20 <8B=8G5A:0B0 AB>9=>AB =0 AB>:0 ?> ?>78F8O ! 26 ?> ?@>F5A=0B0 . ?> @540 =0 G;. 74, § 2, 1C:20 1) >B 53;0<5=B (!) ! 952/2013 3., 2J2 2@J7:0 A G;. 140 8 G;. 141 >B 53;0<5=B 70 87?J;=5=85 (!) ! 2015/2447, G;. 5, B. 39 >B 53;0<5=B (!) ! 952/2013 3., :0:B> 8 =0 >AB0=0;8B5 @07?>@5418, ?>A>G5=8 >B >B25B=8:0 :0B> ?@02=> >A=>20=85 70 874020=5 =0 0B0:C20=>B> @5H5=85. > >B=>H5=85 =0 >?@545;5=8O =>2 :>4 ?> ". AJ4JB =0<8@0, G5 ?@5F5=:0B0 =0 <8B=8G5A:8B5 >@30=8 70 ?@><O=0 =0 B0@8D=8O :>4 =0 ?@>F5A=0B0 AB>:0 5 ?@028;=0 8 70:>=>AJ>1@07=0. A;CG0O A0 ?@8;>68<8 >1I8B5 ?@028;0 70 BJ;:C20=5 =0 ><18=8@0=0B0 =><5=:;0BC@0 ?> B. 1 8 ?> B. 6 >B '0AB ?J@20 #2>4=8 @07?>@5418 , 0745; I 1I8 ?@028;0 >B 53;0<5=B (!) ! 1006/2011 =0 ><8A8OB0 >B 27 A5?B5<2@8 2011 3>48=0 70 87<5=5=85 =0 ?@8;>65=85 I :J< 53;0<5=B () ! 2658/87 =0 !J25B0 >B=>A=> B0@8D=0B0 8 AB0B8AB8G5A:0 =><5=:;0BC@0 8 1I0B0 <8B=8G5A:0 B0@8D0. !?>@54 ?@028;>B> ?> B. 1, B5:ABJB =0 703;028OB0 =0 @0745;8B5, =0 3;028B5 8;8 =0 ?>43;028B5 8<0 A0<> 8=48:0B82=0 AB>9=>AB, :0B> :;0A8@0=5B> A5 >?@545;O 70:>==> AJ3;0A=> B5@<8=8B5 =0 ?>78F88B5 8 =0 7015;56:8B5 :J< @0745;8B5 8;8 :J< 3;028B5 8 AJ3;0A=> A;5420I8B5 ?@028;0, :>30B> B5 =5 ?@>B82>@5G0B =0 ?>A>G5=8B5 ?>-3>@5 B5@<8=8 =0 ?>78F88B5 8 =0 7015;56:8B5 :J< @0745;8B5 8;8 :J< 3;028B5. !J>1@07=> ?@542845=>B> ?> B. 6, :;0A8@0=5B> =0 AB>:8B5 2 ?>4?>78F88B5 =0 54=0 8 AJI0 ?>78F8O 5 =>@<0B82=> >?@545;5=0 AJ3;0A=> B5@<8=8B5 =0 B578 ?>4?>78F88 8 7015;56:8B5 :J< ?>4?>78F88B5, :0:B> 8, mutatis mutandis, AJ3;0A=> 3>@=8B5 ?@028;0 ?@8 CA;>285, G5 <>30B 40 A5 A@02=O20B A0<> ?>4?>78F88 =0 54=0:2> =82>. A25= ?@8 @07?>@5418, ?@5428640I8 >1@0B=>B>, 70 ?@8;030=5B> =0 B>20 ?@028;>, A5 275<0B ?@54284 8 7015;56:8B5 :J< @0745;8B5 8 3;028B5. B 0=0;870 =0 F8B8@0=8B5 @07?>@5418 A5 =0;030 872>4, G5 2J2 2A5:8 A;CG09, ?@8 :>9B> <8B=8G5A:8B5 >@30=8 AG8B0B, G5 4045=0 AB>:0 A;5420 40 1J45 :;0A8@0=0 2 @07;8G=0 >B 45:;0@8@0=0B0 ?>78F8O, AJ>B25B=> 2 @07;8G5= >B ?>A>G5=8O 2 <8B=8G5A:0B0 45:;0@0F8O :>4 ?> "., 5 =5>1E>48<> <>B828@0=> 40 >1>A=>20B ?@8=04;56=>ABB0 =0 AB>:0B0 8<5==> :J< ?>A>G5=8B5 >B BOE ?>4?>78F8O 8 :>4 ?> "., 0 =5 :J< 45:;0@8@0=8B5 >B 2=>A8B5;O. B. 37 >B 5H5=85 >B 19 >:B><2@8 2017 3. ?> 45;> !-556/16, !J4JB =0 ! ?@85<0, G5 2 8=B5@5A =0 ?@02=0B0 A83C@=>AB, 8 70 40 A5 C;5A=OB ?@>25@:8B5, @5H020I8OB :@8B5@89 70 B0@8D=>B> :;0A8@0=5 =0 AB>:8B5 ?> ?@028;> B@O120 40 A5 BJ@A8 2 B5E=8B5 >15:B82=8 E0@0:B5@8AB8:8 8 :0G5AB20, >?@545;5=8 2 B5:AB0 =0 ?>78F8OB0 >B 8 =0 7015;56:8B5 :J< @0745;0 8;8 3;020B0. ! >A?>@5=>B> @5H5=85 ?@><O=0B0 =0 B0@8D=>B> :;0A8@0=5 =0 AB>:0 ! 26 5 872J@H5=0 =0 >A=>20=85 873>B25=0B0 <8B=8G5A:0 ;01>@0B>@=0 5:A?5@B870 2 & ! 27_10.05.2022/23.05.2022 3. 8 AB0=>28I5 =0 48@5:F8O 8B=8G5A:0 459=>AB 8 <5B>4>;>38O , AJ3;0A=> :>8B> 0=0;878@0=0B0 ?@>10 >B AB>:0 ! 26 ?@54AB02;O20 ?0@G5 >B BJ:0= ?;0B, =5AJ4J@60I 820, >103@5= 2 A25B;> 156>2 F2OB. > AB@C:BC@0 ?;0BJB ?@54AB02;O20 =0?@5G=> ?;5B5= 3;04J: B@8:>B06. ;0:=0B0 2 ?@5640B0, >B :>OB> 5 87@01>B5= ?;0B0 A0 845=B8D8F8@0=8 :0B> - ?0<CG=8 I0?5;=8 2;0:=0 - 92% 8 5;0AB0=>28 =8H:8 - 8%. 5:;0@8@0=8OB 2 <8B=8G5A:0B0 45:;0@0F8O :>4 ?>?040 2 3;020 60 =0 , :J45B> A5 :;0A8@0B B@8:>B06=8 ?;0B>25. 8B=8G5A:8OB >@30= 5 ?@85;, G5 AJ3;0A=> @07?>@5418B5 =0 ?@028;0 1 8 6 >B 1I8B5 ?@028;0 70 BJ;:C20=5 =0 =0 !, 0=0;878@0=0B0 ?@>10 A5 :;0A8@0 2 B0@8D=0 ?>78F8O 6004, 2 :>4 60041000 =0 , :>4 ?> ". 60041000091, @07;8G5= >B 45:;0@8@0=8O :>4 ?> ". **********. @073;5640=8O A;CG09, >B AB@0=0 =0 <8B=8G5A:8B5 >@30=8 5 872J@H5= 4J;68<8OB AJ3;0A=> F8B8@0=8B5 ?@028;0 ?> B. 1 8 B. 6 >B A@02=8B5;5= 0=0;87, :>9B> 40 CAB0=>28, G5 ?@54284 A2>9AB20B0 8 E0@0:B5@8AB8:8B5 A8, ?@>F5A=0B0 AB>:0 ?>?040 8<5==> 2 ?>A>G5=8B5 2 >160;20=8O 04<8=8AB@0B825= 0:B ?>4?>78F8O 8 B0@8D5= :>4 ?> "., >B=0AOI8 A5 70 B@8:>B06=8 ?;0B>25 A H8@>G8=0, ?@528H020I0 30 cm, AJ4J@60I8 B53;>2=> 5 % 8;8 ?>25G5 ?@5648 >B 5;0AB><5@8 8;8 :0CGC:>28 =8H:8, @07;8G=8 >B B578 >B ! 6001 . !J3;0A=> 70:;NG5=85B> =0 873>B25=0B0 2 & 5:A?5@B870, 2J?@>A=8OB ?;0B 5 =0?@5G=> ?;5B5=, B@8:>B065=, A H8@>G8=0 ?@528H020I0 30 A<., AJ4J@60I 92 % ?0<CG=8 2;0:=0 8 8 % ?@5648 >B 5;0AB><5@8 /5;0AB0=>28 =8H:8/, =5AJ4J@60I :0CGC:>28 =8H:8, >103@5=, B.5. @07;8G5= >B >A=>2>?;5B5=8 ?;0B>25 (2:;NG8B5;=> B578, ?>;CG5=8 G@57 <0H8=0 70 30;>=8@0=5), @07;8G=8 >B B578 >B ! 6001 4> 6004, >B ?0<C:, >103@5=8, 70 :>8B> A5 >B=0AO 45:;0@8@0=8OB >B 60;1>?>40B5;O B0@8D5= :>4 60052200. !;54>20B5;=> 45:;0@8@0=8OB 2 . :>4 60052200 5 =5:>@5:B5=, BJ9 :0B> B@8:>B06=8B5 ?;0B>25, AJ4J@60I8 5 % 8;8 ?>25G5 ?@5648 >B 5;0AB><5@8 /5;0AB0=>28 =8H:8/ A5 :;0A8@0B 2 ?>78F8O 6004 =0 . J?@5:8 4045=8B5 87@8G=8 C:070=8O A ?@545;5=85 !2542/20.09.20233. 60;1>?>40B5;OB =5 0=3068@0 4>:070B5;AB20, >1>@20I8 70:;NG5=85B> =0 &5=B@0;=0B0 <8B=8G5A:0 ;01>@0B>@8O, ?>@048 :>5B> AJ4JB =0<8@0, G5 <8B=8G5A:0B0 04<8=8AB@0F8O ?@028;=> 5 ?@><5=8;0 B0@8D=8O :>4 =0 45:;0@8@0=0B0 AB>:0, :0B> 2 B078 G0AB 60;10B0 :0B> =5>A=>20B5;=0 A;5420 40 A5 >BE2J@;8. 57028A8<> >B 3>@=>B> ?> >B=>H5=85 =0 >?@545;5=0B0 =>20 <8B=8G5A:0 AB>9=>AB =0 AB>:0 !26, AJ4JB =0<8@0, G5 60;10B0 A5 O2O20 >A=>20B5;=0 ?> A;54=8B5 AJ>1@J65=8O: @02=0B0 C@5410 =0 !JN70 >B=>A=> <8B=8G5A:>B> >AB>9=>ABO20=5 F5;8 40 CAB0=>28 A?@0254;820, 54=>>1@07=0 8 =5CB@0;=0 A8AB5<0, :>OB> 87:;NG20 87?>;720=5B> =0 ?@>872>;=> >?@545;5=8 8;8 D8:B82=8 <8B=8G5A:8 AB>9=>AB8 5H5=85 >B 19 <0@B 2009 3., Mitsui & Co. Deutschland, C256/07, B. 20; 5H5=85 >B 15 N;8 2010 3., Gaston Schul, !-354/09. !J3;0A=> G;. 70, § 1 8 § 2 >B !, <8B=8G5A:0B0 AB>9=>AB =0 2=0AO=8B5 AB>:8 5 4>3>2>@=0B0 8< AB>9=>AB, B.5. 459AB28B5;=> ?;0B5=0B0 8;8 ?>4;560I0 =0 ?;0I0=5 F5=0 =0 AB>:8B5 ?@8 ?@>40610B0 8< 70 87=>A A <5AB>=07=0G5=85 2 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70, 157 40 A5 70AO30B :>@5:F88B5, :>8B> ?@8 =5>1E>48<>AB B@O120 40 1J40B =0?@025=8 2 AJ>B25BAB285 A G;. 71 8 G;. 72 >B !. 8B=8G5A:0B0 AB>9=>AB B@O120 40 >B@07O20 @50;=0B0 8:>=><8G5A:0 AB>9=>AB =0 2=5A5=0B0 AB>:0 8 40 >BG8B0 2A8G:8 5;5<5=B8 =0 AB>:0B0, :>8B> 8<0B 8:>=><8G5A:0 AB>9=>AB 5H5=85 >B 16 =>5<2@8 2006 3., Compaq Computer International Corporation, !-306/04, B. 20. !?>@54 ?@028;>B> =0 G;. 74, § 1 >B !, :>30B> <8B=8G5A:0B0 AB>9=>AB =0 <>65 40 A5 >?@545;8 AJ3;0A=> G;. 70, BO A5 >?@545;O :0B> A5 ?@8;030B ?>A;54>20B5;=> 1C:28 >B 0) 4> 3) >B § 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. !J3;0A=> G;. 74, § 3 >B !, :>30B> <8B=8G5A:0B0 AB>9=>AB =5 <>65 40 A5 >?@545;8 ?> § 1, 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 =0 >1I8B5 @07?>@5418 =0: !?>@07C<5=85B> 70 ?@8;030=5 =0 G;5= VII >B <a name="_Hlk37517063">1I>B> A?>@07C<5=85 70 <8B0B0 8 BJ@3>28OB0</a>; G;5= VII >B 1I>B> A?>@07C<5=85 70 <8B0B0 8 BJ@3>28OB0 8 ;020 3 >B O; II =0 !. "0:0 ?@542845=8B5 :@8B5@88 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB A0 2 >B=>H5=85 =0 AC1A8480@=>AB 8 A0<> :>30B> <8B=8G5A:0B0 AB>9=>AB =5 <>65 40 1J45 >?@545;5=0 G@57 ?@8;030=5B> =0 4045=> ?@028;>, A;5420 40 A5 ?@8;>68 A;5420I>B> ?@028;> 2 CAB0=>25=0B0 ?>@54=>AB. 0:0@ ?@8 <8B=8G5A:>B> >AB>9=>ABO20=5 =0 AB>:8B5 ?@8>@8B5B 40 8<0 4>3>2>@=0B0 AB>9=>AB ?> G;. 70 >B !, @07?>@5410B0 =0 G;. 140, § 1 >B 53;0<5=B0 70 ?@8;030=5 4020 2J7<>6=>AB =0 <8B=8G5A:8B5 >@30=8, ?@8 =0;8G85B> =0 >A=>20B5;=8 AJ<=5=8O 40;8 45:;0@8@0=0B0 4>3>2>@=0 AB>9=>AB ?@54AB02;O20 >1I0B0 ?;0B5=0 8;8 ?>4;560I0 =0 ?;0I0=5 F5=0 ?> G;. 70, § 1 >B !, 40 ?>8A:0B >B 45:;0@0B>@0 40 ?@54>AB028 4>?J;=8B5;=0 8=D>@<0F8O. :> 8 A;54 ?@54>AB02O=5 =0 B078 4>?J;=8B5;=0 8=D>@<0F8O AJ<=5=8OB0 =0 <8B=8G5A:8B5 >@30=8 =5 >B?04=0B, AJ3;0A=> G;. 140, § 2 >B 53;0<5=B0 70 ?@8;030=5, B5 <>30B 40 >BE2J@;OB 45:;0@8@0=0B0 F5=0. @8 ;8?A0B0 =0 CB>G=5=85 A :>O 4@C30 AB>9=>AB B@O120 40 A5 70<5=8 4>3>2>@=0B0 AB>9=>AB 2 B578 A;CG08, A;5420 40 A5 ?@8;>60B 2B>@8G=8B5 <5B>48 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB ?> G;. 74 >B !, :0B> 2 B565AB =0 <8B=8G5A:8B5 >@30=8 5 ?@8 CA;>28OB0 =0 ?@8;>68<>B> >1I=>AB=> ?@02>, 40 4>:060B >A=>20B5;=>ABB0 =0 AJ<=5=8OB0 8 @07;8:8B5 2 AB>9=>ABB0, :>5B> 40 >1>A=>25 872J@H5=>B> C25;8G020=5 =0 AB>9=>ABB0 =0 ?@>F5A=0B0 AB>:0. / 5H5=85 =0 ! ! 14635/21.11.20123. ?> 04<.4. ! 4902/20123./ !J3;0A=> G;. 141, § 1 >B 53;0<5=B0 70 ?@8;030=5, ?@8 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 2=0AO=8B5 AB>:8 ?> @540 =0 G;. 74, § 2, 1C:20 0) 8;8 1) >B ! A5 87?>;720 4>3>2>@=0B0 AB>9=>AB =0 845=B8G=8 8;8 AE>4=8 AB>:8, :>8B> A0 2 ?@>40610 =0 AJI>B> BJ@3>2A:> @02=8I5 8 ?> AJI5AB2> 2 AJI8B5 :>;8G5AB20 :0B> AB>:8B5, G8OB> AB>9=>AB A5 >?@545;O. >30B> =5 <>65 40 A5 CAB0=>28 B0:020 ?@>40610, <8B=8G5A:0B0 AB>9=>AB A5 >?@545;O, :0B> A5 8<0 ?@54284 4>3>2>@=0B0 AB>9=>AB =0 845=B8G=8 8;8 AE>4=8 AB>:8, ?@>4020=8 =0 @07;8G=> BJ@3>2A:> @02=8I5 8;8 2 @07;8G=8 :>;8G5AB20. "078 4>3>2>@=0 AB>9=>AB A;5420 40 A5 :>@838@0, 70 40 A5 275<0B ?@54284 @07;8:8B5, 4J;60I8 A5 =0 BJ@3>2A:>B> @02=8I5 8/8;8 :>;8G5AB20B0. !?>@54 § 2 =0 G;. 141 >B 53;0<5=B0 70 ?@8;030=5 A5 ?@028 :>@5:F8O, 70 40 A5 275<0B ?@54284 7=0G8B5;=8B5 @07;8:8 2 @07E>48B5 8 B0:A8B5 <564C 2=5A5=8B5 AB>:8 8 2J?@>A=8B5 845=B8G=8 8;8 AE>4=8 AB>:8, 4J;60I8 A5 =0 @07;8:8B5 2 @07AB>O=8OB0 8 284>25B5 B@0=A?>@B. !J3;0A=> G;. 141, § 3 >B 53;0<5=B0 70 ?@8;030=5, :>30B> A5 CAB0=>28 ?>25G5 >B 54=0 4>3>2>@=0 AB>9=>AB =0 845=B8G=8 8;8 AE>4=8 AB>:8, 70 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 2=0AO=8B5 AB>:8 A5 87?>;720 =09-=8A:0B0 >B B578 AB>9=>AB8. 530;=8 45D8=8F88 =0 ?>=OB8OB0 845=B8G=8 AB>:8 8 AE>4=8 AB>:8 A5 AJ4J@60B AJ>B25B=> 2 G;. 1, § 2, B. 4 8 B. 14 >B 53;0<5=B 70 87?J;=5=85 (!) ! 2015/2447 8 A?>@54 BOE 2 @0<:8B5 =0 >?@545;O=5B> =0 <8B=8G5A:0B0 AB>9=>AB A5 @0718@0 A;54=>B>: 845=B8G=8 AB>:8 A0 AB>:8B5, ?@>872545=8 2 AJI0B0 4J@6020, :>8B> A0 54=0:28 2J2 2AO:> >B=>H5=85, 2:;NG8B5;=> D878G5A:8B5 8< E0@0:B5@8AB8:8, :0G5AB2>B> 8 @5?CB0F8OB0 8<. 57=0G8B5;=8B5 @07;8G8O 2J2 2J=H=8O 284 =5 87:;NG20B AB>:8B5, :>8B> 2 4@C3> >B=>H5=85 >B3>2>@OB =0 >?@545;5=85B>, >B B@5B8@0=5B> 8< :0B> 845=B8G=8; AE>4=8 AB>:8 A0 AB>:8, ?@>872545=8 2 AJI0B0 4J@6020, :>8B> 2J?@5:8 G5 =5 A0 54=0:28 2J2 2AO:> >B=>H5=85, 8<0B ?>4>1=8 E0@0:B5@8AB8:8 8 ?>4>1=8 AJAB02=8 <0B5@80;8, :>5B> 8< 4020 2J7<>6=>AB 40 87?J;=O20B AJI8B5 DC=:F88 8 40 1J40B 2708<>70<5=O5<8 2 BJ@3>2A:> >B=>H5=85. !@54 D0:B>@8B5, :>8B> >?@545;OB 40;8 AB>:8B5 A0 AE>4=8, A0 :0G5AB2>B> =0 AB>:8B5, @5?CB0F8OB0 8< 8 AJI5AB2C20=5B> =0 BJ@3>2A:0B0 <0@:0. J2 2A8G:8 A;CG08 ?@8 ?@8;030=5B> =0 <5B>48B5 70 >?@545;O=5 =0 <8B=8G5A:0 AB>9=>AB, 2 B.G. 8 2 E8?>B570B0 =0 G;. 140 2J2 2@. A G;. 141 >B 53;0<5=B0 70 ?@8;030=5, <8B=8G5A:8B5 >@30=8 8<0B 704J;65=85 40 ?>;>60B =5>1E>48<0B0 3@860, 70 40 CAB0=>2OB A?@0254;820B0 AB>9=>AB =0 2=0AO=8B5 AB>:8, 0 =5 ?@>872>;=> >?@545;5=0 8;8 D8:B82=0 B0:020. ">20 704J;65=85 =0 <8B=8G5A:8B5 >@30=8 5 2 >B=>H5=85 =0 :>@5;0F8O A >1I>B> 704J;65=85 70 AJB@C4=8G5AB2> =0 CG0AB=8F8B5 2 BJ@3>28OB0 AJA AB>:8, :0B> 2 B078 2@J7:0 G;. 15, § 1 >B ! ?@5428640, G5 ;8F5B>, :>5B> CG0AB20 ?@O:> 8;8 :>A25=> 2 872J@H20=5B> =0 <8B=8G5A:8 D>@<0;=>AB8 8;8 =0 <8B=8G5A:8 :>=B@>;, ?@54>AB02O =0 <8B=8G5A:8B5 >@30=8, ?> BOE=> 8A:0=5 8 2 >?@545;5=8B5 A@>:>25, ?J;=0B0 878A:20=0 4>:C<5=B0F8O 8 8=D>@<0F8O 2 ?>4E>4OI0 D>@<0 8 >:0720 FO;>B> =5>1E>48<> AJ459AB285 70 872J@H20=5B> =0 B578 D>@<0;=>AB8 8;8 :>=B@>;. 0 B>20 ?@8=F8?=> ?>;>65=85 5 >A=>20=0 8 ?@>F54C@0B0 ?> G;. 140, § 1 >B 53;0<5=B0 70 ?@8;030=5 A CB>G=5=85B>, G5 70 40 =5 873;5640 =0<5A0B0 =0 04<8=8AB@0F8OB0 =5?@>?>@F8>=0;=0, AJ<=5=8OB0 2 A?@0254;82>ABB0 =0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB A;5420 40 A0 =04;56=> <>B828@0=8 8 878A:0=0B0 >B 45:;0@0B>@0 4>?J;=8B5;=0 8=D>@<0F8O 40 5 ?@O:> A2J@70=0 A B578 AJ<=5=8O 8 40 5 AJ>1@075=0 A 2J7<>6=>AB8B5 <C 0@3C<5=B >B 5H5=85 >B 28 D52@C0@8 2008 3., Carboni, !-263/06, B. 52. 04J;65=85B> 70 <>B828@0=5 =0 @5H5=85B> 70 AB0@B8@0=5 =0 ?@>F54C@0B0 ?> G;. 140 >B 53;0<5=B 70 ?@8;030=5, 8 2?>A;54AB285 =0 @5H5=85B> 70 :>@5:F8O, ?@>87B8G0 >B >1I>B> ?@028;> =0 G;. 22, § 7 >B !, 878A:20I> <8B=8G5A:8B5 >@30=8 40 <>B828@0B 2AO:> =51;03>?@8OB=> 70 70O28B5;O @5H5=85. A25= B>20 70G8B0=5B> =0 ?@02>B> =0 70I8B0 ?@54AB02;O20 >A=>25= ?@8=F8? =0 ?@02>B> =0 !JN70, :>9B> B@O120 40 A5 ?@8;030 2J2 2A5:8 A;CG09, :>30B> 04<8=8AB@0B825= >@30= 2J7=0<5@O20 40 ?@85<5 0:B, C2@5640I ;8F5B>, :J< :>5B> 5 =0A>G5= 5H5=85 >B 18 45:5<2@8 2008 3., Sopropé, C-349/07, B. 36. > A8;0B0 =0 B>78 ?@8=F8? 8 2 :>=B5:AB0 =0 ?@>F54C@0B0 ?> G;. 140, 2@. G;. 141 >B 53;0<5=B0 70 ?@8;030=5, ;8F0B0 04@5A0B8 =0 @5H5=8O 70 =5?@85<0=5 =0 45:;0@8@0=0B0 4>3>2>@=0 AB>9=>AB, A;5420 40 8<0B 2J7<>6=>AB 40 ?@54AB02OB ?> =04;565= 8 ?>4E>4OI =0G8= A2>5B> AB0=>28I5 >B=>A=> 5;5<5=B8B5, =0 :>8B> 04<8=8AB@0B82=8OB >@30= 2J7=0<5@O20 40 >A=>25 A2>5B> @5H5=85. >:>;:>B> ?@>872>4AB2>B> ?> G;. 140 >B 53;0<5=B0 70 ?@8;030=5 5 A?5F8D8G=> 8 F5;8 ?@5>4>;O20=5 =0 AJ<=5=8OB0 >B=>A=> AB>9=>ABB0 =0 AB>:0B0, 70 40 A5 30@0=B8@0 2 ?J;5= >15< ?@02>B> =0 87A;CH20=5 =0 ;8F5B>, B> A;5420 40 5 =04;56=> C254><5=> 70 >1AB>OB5;AB20B0, =0 :>8B> A5 >A=>2020B AJ<=5=8OB0 8 8<5==> 2 B078 2@J7:0 40 5 878A:0=0 >1>A=>2:0 =0 4>3>2>@=0B0 AB>9=>AB. 0@CH020=5B> =0 ?@02>B> =0 87A;CH20=5 5 >A>15=> AJI5AB25=> ?@>F5AC0;=> =0@CH5=85 8 2>48 4> =570:>=>AJ>1@07=>AB =0 ?>AB0=>25=>B> @5H5=85 5H5=85 >B 13 <0@B 2014 3., . ". ., ?> >1548=5=8 45;0 C-29/13 8 C-30/13, B. 49. ">20 8<?5@0B82=> 878A:20=5 2 A;CG0O 5 A?075=>, BJ9 :0B> 2 @0<:8B5 =0 ?@>2545=>B> 04<8=8AB@0B82=> ?@>872>4AB2> <8B=8G5A:8B5 >@30=8 A0 >A83C@8;8 =0 60;1>?>40B5;O ?@02>B> 40 1J45 87A;CH0=. B 4@C30 AB@0=0, 4@C65AB2>B>-60;1>?>40B5; A >A=>20=85 A>G8, G5 5 ?@54AB028;> 8=D>@<0F8O 70 >1>A=>2020=5 =0 4>3>2>@=0B0 AB>9=>AB =0 ?@>F5A=8B5 AB>:8, :0:B> 8 4>:070B5;AB20 70 ?;0I0=5B> =0 45:;0@8@0=0B0 A <8B=8G5A:0B0 45:;0@0F8O AB>9=>AB =0 2=5A5=0B0 AB>:0. A;CG0O 2 B565AB =0 04<8=8AB@0B82=8O >@30= 5 40 4>:065, G5 2 459AB28B5;=>AB 5 =0;8F5 ?@525640=5 =0 AC<8, =5AJ>B25BAB20I8 =0 AB>9=>AB8B5, >B@075=8 2 ?@54AB025=8B5 ?@54 <8B=8G5A:8B5 >@30=8 D0:BC@8, :>5B> 2 =0AB>OI8O A;CG09 =5 5 AB>@5=>. !" * / 5 ?@54AB028;> 2A8G:8 4>:C<5=B8, 4>:0720I8, G5 4>3>2>@=0B0 AB>9=>AB =0 AB>:0 !26 AJ>B25BAB20 =0?J;=> =0 45:;0@8@0=0B0 >B =53> <8B=8G5A:0 AB>9=>AB 2 ?>4045=0B0 . A MRN 22BG002002067589R9/04.03.20223. B ?@54AB025=8B5 ?> 45;>B> 4>:070B5;AB20 A5 CAB0=>2O20 ?> :0B53>@8G5= =0G8= ?;0I0=5B> ?> ?@>F5A=0B0 D0:BC@0 !GK2022000000076/02.03.20223. :J< 4>AB02G8:0 EMRE GRUP KUMASCILIK PAZARLAMA VE DIS TIKARET [8=B5@=5B 04@5A] ">20 A5 ?>B2J@64020 8 >B 70:;NG5=85B> ?> 87A;CH0=0B0 8 ?@85B0 ?> 45;>B> !!G, :>5B> AJ4JB :@548B8@0 :0B> >15:B82=> 8 :><?5B5=B=> 4045=>. 5 A0 CAB0=>25=8 4@C38 4>:070B5;AB20, :>8B> 40 >1>A=>2020B AJ<=5=8OB0 =0 >@30=0, G5 ?> ?@>F5A=0B0 . A0 70?;0B5=8 4@C38 ?> @07<5@ AC<8. #AB0=>25=>B> 2 B>78 0A?5:B 5 2 ?>4:@5?0 =0 872>40, G5 <8B=8G5A:0B0 AB>9=>AB =0 2=5A5=0B0 AB>:0 A;5420 40 1J45 4>3>2>@=0B0 9 AB>9=>AB, B.5. 459AB28B5;=> ?;0B5=0B0 8;8 ?>4;560I0 =0 ?;0I0=5 F5=0 =0 AB>:0B0 ?@8 ?@>40610B0 9 70 87=>A A <5AB>=07=0G5=85 2 <8B=8G5A:0B0 B5@8B>@8O =0 !JN70, ?> A<8AJ;0 =0 G;. 70 >B !, BJ9 :0B> 8<5==> B078 AB>9=>AB >B@07O20 @50;=0B0 8:>=><8G5A:0 AB>9=>AB =0 2=5A5=0B0 AB>:0 8 >BG8B0 2A8G:8 5;5<5=B8 =0 AB>:0B0, :>8B> 8<0B 8:>=><8G5A:0 AB>9=>AB. 5>1>A=>20=> 2 ?>4:@5?0 =0 AJ<=5=8OB0 70 459AB28B5;=>ABB0 =0 45:;0@8@0=0B0 <8B=8G5A:0 AB>9=>AB =0 AB>:0 !26 ?> ?@>F5A=0B0 <8B=8G5A:0 45:;0@0F8O, <8B=8G5A:8OB >@30= A5 ?>7>2020 =0 A@54=>AB0B8AB8G5A:0B0 AB>9=>AB =0 AE>4=8 AB>:8 8 =0 872J@H5= A@02=8B5;5= 0=0;87 =0 1070 =0;8G=0B0 8=D>@<0F8O 2 <8B=8G5A:0B0 8=D>@<0F8>==0 A8AB5<0 70 AB>:8 A :>4 ?> 60041000 A ?@>87E>4 "C@F8O 2J2 2A8G:8 4J@6028 G;5=:8 =0 ! 70 20203., 20213. 8 20223. "578 >1AB>OB5;AB20 <>30B 40 1J40B A0<> 8=48F8O 70 45:;0@8@0=5 =0 70=865=8 F5=8 =0 2=0AO=0B0 AB>:0, => AJI8B5, A0<8 ?> A515 A8, =5 <>30B 40 ?>A;C60B 70 >?@545;O=5 =0 ?>-28A>:0 >B 45:;0@8@0=0B0 AB>9=>AB. @8 =0;8G85 =0 ?>4>1=8 40==8, <8B=8G5A:8B5 >@30=8 A;5420 40 4>:060B, G5 <8B=8G5A:0 AB>9=>AB =0 2=0AO=0B0 AB>:0 459AB28B5;=> 5 ?>-28A>:0 >B 45:;0@8@0=0B0, :>5B> 2 A;CG0O =5 5 AB>@5=>. B078 2@J7:0 =0AB>OI8OB AJ4515= AJAB02 =0<8@0, G5 >B25B=0B0 AB@0=0 =5?@028;=> 8=B5@?@5B8@0 BJ;:C20=5B>, 4045=> >B !! A 5H5=85 16 N=8 20163., URO 2004, !-291/15. ! B>20 @5H5=85 !J4JB =0 ! 5 ?@85;, G5 G;5= 1810 >B 53;0<5=B () ! 2454/93 B@O120 40 A5 BJ;:C20 2 A<8AJ;, G5 4>?CA:0 ?@0:B8:0 =0 <8B=8G5A:8B5 >@30=8, AJ3;0A=> :>OB> <8B=8G5A:0B0 AB>9=>AB =0 2=5A5=8 AB>:8 A5 >?@545;O 2J7 >A=>20 =0 4>3>2>@=0 AB>9=>AB =0 AE>4=8 AB>:8, :>30B> 1J45 ?@5F5=5=>, G5 45:;0@8@0=0B0 4>3>2>@=0 AB>9=>AB 5 =5>18G09=> =8A:0 2 A@02=5=85 AJA A@54=>AB0B8AB8G5A:8O @07<5@ =0 ?>:C?=8B5 F5=8 ?@8 2=>A0 =0 AE>4=8 AB>:8. =D>@<0F8OB0, AJ>1@07O20=0 2 A;CG0O =5 >B3>20@O =0 B>20 CA;>285, BJ9 :0:B> =O<0 :0: >B ?>A>G5=8B5 AB0B8AB8G5A:8 40==8 70 :>;8G5AB20 8 F5=8, 40 A5 872J@H8 ?@5F5=:0 40;8 A5 :0A05 70 A@54=>AB0B8AB8G5A:8B5 F5=8 8<5==> 70 AE>4=8 AB>:8 ;8?A20B 40==8 70 BJ@3>2A:0B0 <0@:0/?@>872>48B5;O, :0G5AB2>B> =0 AB>:8B5 8 BJ@3>2A:>B> @02=8I5. ">20 >1AB>OB5;AB2> ?> =8:0:J2 =0G8= =5 5 AJ>1@075=> >B 04<8=8AB@0B82=8O >@30= 8 AJI8OB =5 5 87;>68; :0:28B> 8 40 5 <>B828 70I> ?@85<0, G5 2=5A5=8B5 >B 60;1>?>40B5;O AB>:8 A0 AE>4=8 8;8 1;87:8 A 87?>;720=8B5 :0B> 1070 70 A@02=5=85. B 87;>65=>B> A;5420 872>4, G5 AJ<=5=8OB0 =0 >@30=0 >B=>A=> 45:;0@8@0=0B0 >B >A?>@20I>B> 4@C65AB2>-2=>A8B5; <8B=8G5A:0 AB>9=>AB =0 ?@>F5A=0B0 AB>:0 !26 A0 >AB0=0;8 =54>:070=8 8 2 B>78 A<8AJ; A0 =5>A=>20B5;=8, ?>@048 :>5B> =5 5 =5>1E>48<> 40 1J45 87?>;720= :>9B> 8 40 5 >B ?@542845=8B5 2 ! 2B>@8G=8 <5B>48 70 >?@545;O=5 =0 =>20 <8B=8G5A:0 AB>9=>AB =0 AJI8B5 AB>:8. >=AB0B8@0=>B> 5 4>AB0BJG=> >A=>20=85 70 >B<O=0 =0 0:B0 :0B> <0B5@80;=> =570:>=>AJ>1@075=. 4>?J;=5=85 :J< 3>@587;>65=>B> AJ4JB =0<8@0 70 >A=>20B5;=> @5;528@0=>B> 2 60;10B0 >?;0:20=5 70 =5?@028;=> 8 =570:>=>AJ>1@07=> 87?>;720=5 >B AB@0=0 =0 <8B=8G5A:8B5 >@30=8 =0 2B>@8G=8O <5B>4 ?> G;. 74, § 2, 1. 1) >B 53;0<5=B ! 952/2013 3. ?@8 >?@545;O=5 =0 <8B=8G5A:0B0 AB>9=>AB =0 ?@>F5A=0B0 AB>:0. 54>:070=0 >B >@30=0 5 :0:B> =52J7<>6=>ABB0 70 ?@8;030=5B> 2 A;CG0O =0 <5B>40 ?> G;. 74, § 2, 1. 0), :>5B> 5 ?@54?>AB02:0 70 ?@8ABJ?20=5 :J78 ?> 1. 1), B0:0 8 =0;8G85B> =0 878A:C5<>B> >B G;. 74, § 2, 1. 1) AE>4AB2> <564C ?@>F5A=0B0 AB>:0 ?> ?>4045=0B0 >B 4@C65AB2>B>-60;1>?>40B5; <8B=8G5A:0 45:;0@0F8O A <a name="_Hlk153541273">MRN 22BG002002067589R9/04.03.20223.</a> 8 ?@85B0B0 70 AE>4=0 AB>:0 ?> 87?>;720=0B0 >B 8B=8F0B0 <8B=8G5A:0 45:;0@0F8O =0 B@5B>B> ;8F5 A MRN 21BG003009137851R4/04.11.20213. - " " #' " ! (. .-. " 30 !. !. !. 95 % . 5 % 11098 . > ?@5?8A:0B0 =5 5 ?@54AB025= 4>3>2>@JB =0 B@5B>B> ;8F5, A:;NG5= A ?@>4020G0 =0 AB>:0B0 ?> <8B=8G5A:0B0 45:;0@0F8O, 87?>;720=0 ?@8 ?@><O=0B0 =0 <8B=8G5A:0B0 AB>9=>AB, 70 40 <>65 40 A5 872J@H8 0=0;87 =0 4>3>2>@5=8B5 >B 425B5 4@C65AB20 A@>:>25 8 =0G8= =0 ?;0I0=5, :>;8G5AB20, BJ@3>2A:0B0 <0@:0 8 :0G5AB2>B> =0 AB>:8B5, AJ3;0A=> 878A:20=5B> =0 G;.1, ?0@.2, B.14 >B 53;0<5=B0 70 87?J;=5=85. 5 5 872J@H5= 0=0;87 8 >B=>A=> @07;8G=8O ?@>872>48B5; =0 AB>:8B5 ?> 420B0 2=>A0, :>5B> >1AB>OB5;AB2> 5 @5;520=B=> ?> 0@3. >B G;. 141, §5 >B 53;0<5=B0 70 87?J;=5=85. 5 5 OA=> :0: <8B=8G5A:8B5 >@30=8 A0 AB83=0;8 4> 872>40, G5 5 =0;8F5 AE>4AB2> 2 ?>:070B5;8B5 =0 AB>:8B5 ?> ?@>F5A=8O 2=>A 8 ?> 45:;0@8@0=8O >B ?>- "5:A . 57028A8<> >B 54=0:28O :>4 ?> ". - 60062400, A :>9B> A0 45:;0@8@0=8 AB>:8B5 ?> 425B5 ., 548=AB25=> =0 1070B0 =0 B>20 >1AB>OB5;AB2> =5 <>65 40 A5 >1>A=>25 AE>4AB2> =0 AB>:8B5. B;8:8B5 2 ?@>F5A=8B5 AB>:8 A0 O2=8, :0B> 5 4>AB0BJG=> 40 A5 ?>A>G8 A0<> AJI5AB25=>B> @07<8=020=5 2 AJAB020 8< 92% ?0<CG=8 I0?5;=8 2;0:=0 8 8% 5;0AB0=>28 =8H:8 - 70 ?@>F5A=0B0, 8 95% ?0<C: 8 5% ;8:@0 - 70 0=0;>30. 0@54 A B>20, ;8?A0B0 =0 ?@54AB025=8 <>AB@8 >B AB>:0B0, 2=5A5=0 >B B@5B>B> ;8F5, >I5 254=J6 A>G8 =0 >BAJAB285B> =0 CA;>28O 70 4>:0720=5, G5 AB>:8B5 ?> 425B5 45:;0@0F88 459AB28B5;=> A0 ?@>872545=8 >B AE>4=8 <0B5@80;8, :>5B> =0?J;=> :><?@><5B8@0 87?>;720=8O >B 04<8=8AB@0B82=8O >@30= <5B>4, ?> :>9B> 5 >?@545;5=0 <8B=8G5A:0B0 AB>9=>AB =0 ?@>F5A=0B0 AB>:0. 8B=8G5A:8B5 >@30=8 =5 A0 AJ>1@078;8 8 CA;>28OB0 =0 ?@>F5A=0B0 4>AB02:0 AJ3;0A=> ?@028;0B0 =0 Incoterms 2010, :>OB> 5 CPT 0@=0/Carriage Paid To = ?@52>7, ?;0B5=, A?>@54 :>5B> CA;>285 ?@>4020GJB ?>5<0 @07=>A:8B5 ?> >A2>1>64020=5B> =0 AB>:0B0 70 87=>A 8 =59=8O ?@52>7 4> <5AB>=07=0G5=85B> (2 A;CG0O 0@=0), 0 2A8G:8 >AB0=0;8 @07=>A:8 A5 ?>5<0B >B :C?C20G0. @8 B578 CA;>28O =0 4>AB02:0B0 8 ?@8 87?J;=5=85 =0 2A8G:8 >AB0=0;8 CA;>28O, ?@542845=8 2 G;.74, §2, 1C:20 1 8 G;.140 8 G;.141 >B 53;0<5=B0 70 ?@8;030=5, <8B=8G5A:8B5 >@30=8 5 A;5420;> 40 >1>A=>20B >?@545;O=5 =0 =>20B0 <8B=8G5A:0 AB>9=>AB, :0B> 275<0B ?@54284 D0:B0, G5 B@0=A?>@B=8B5 @07E>48, 872J@H5=8 >B B@5B>B> ;8F5 5 A @07;8G=> CA;>285 =0 4>AB02:0 AJ3;0A=> Incoterms 2010, 0 8<5==> FOB ($@0=:> 1>@4 ?@8 :>5B> :C?C20GJB 8<0 704J;65=85B> 40 A:;NG8 4>3>2>@ A ?@52>720G0, :0B> AJI52@5<5==> B@O120 40 70?;0B8 2A8G:8 B0:A8 ?> B@0=A?>@B8@0=5B>, 70AB@0E>2:0B0, @07B>20@20=5B> >B :>@010, <8B=8G5A:8B5 ?> D>@<0;=>AB8 ?> B>20@=8O 2=>A, :0:B> 8 @07E>48B5 ?> 4>AB02:0B0 4> :@09=>B> <5AB>=07=0G5=85). 07;8G=8B5 CA;>28O =0 4>AB02:0 ?@54>?@545;OB @07;8G8O, >1>A=>2020I8 =5>1E>48<>ABB0 >B :>@5:F8O AJ3;0A=> @07?>@5410B0 =0 G;.141, §2 >B 53;0<5=B0 70 87?J;=5=85, 70 40 A5 275<0B ?@54284 7=0G8B5;=8B5 @07;8:8 2 @07E>48B5 8 B0:A8B5 <564C 2=0AO=8B5 AB>:8 8 2J?@>A=8B5 845=B8G=8 8;8 AE>4=8 AB>:8, 4J;60I8 A5 =0 @07;8:8B5 2 @07AB>O=8OB0 8 284>25B5 B@0=A?>@B. A;CG0O 2 >A?>@5=8O 0:B ;8?A20B 40==8 <8B=8G5A:8B5 >@30=8 40 A0 AJ>1@078;8, G5 @07E>48B5 70 B@0=A?>@B 70 ?@>F5A=0B0 AB>:0 A0 4>3>2>@5=8 70 A<5B:0 =0 87?@0I0G0. ! >3;54 87;>65=8B5 AJ>1@065=8O AJ4JB ?@85<0, G5 >B AB@0=0 =0 <8B=8G5A:8B5 >@30=8 =5 5 >1>A=>20=> ?@8;>65=85B> =0 G;.140, 2@.G;.141 >B 53;0<5=B0 70 87?J;=5=85, 2@.G;.74, ?0@.2, 1. 1) >B !, ?>@048 :>5B> :0B> =5 5 ?@85; 45:;0@8@0=0B0 4>3>2>@=0 AB>9=>AB =0 ?@>F5A=0B0 AB>:0 8 5 >?@545;8; =>20 B0:020, ?> 45:;0@0F8O =0 B@5B> ;8F5, 48@5:B>@JB =0 " 8B=8F0 0@=0 5 ?>AB0=>28; =570:>=>AJ>1@075= 04<8=8AB@0B825= 0:B, :>9B> 2 B078 G0AB A;5420 40 A5 >B<5=8. @8 B>78 87E>4 =0 ?@02=8O A?>@, =0 >A=>20=85 G;. 143, 0;. 1 >B , 2 ?>;70 =0 60;1>?>40B5;O A;5420 40 A5 ?@8AJ4OB AB>@5=8B5 2 ?@>872>4AB2>B> @07=>A:8, 70 :>8B> A0 =0;8F5 4>:070B5;AB20 70 872J@H20=5B> 8<, 2 >1I @07<5@ =0 2630 ;520, :0:B> A;5420: 50 ;520 4J@602=0 B0:A0 70 >1@07C20=5 =0 45;>B>; 300 ;520 2J7=03@0645=85 70 25I>B> ;8F5 ?> ?@85B0B0 AJ451=> AG5B>2>4=0 5:A?5@B870; 8 2280 ;520 70?;0B5=> 042>:0BA:> 2J7=03@0645=85. J7@065=85B> =0 >B25B=8:0 70 ?@5:><5@=>AB =0 042>:0BA:>B> 2J7=03@0645=85 5 =5>A=>20B5;=>, BJ9 :0B> AJI>B> 5 2 @07<5@ [@53. =><5@]. 157 !, :>9B> @07<5@ 5 AJ2A5< 1;87J: 8 A <=>3> <0;:> =0428H020 <8=8<0;=8OB @07<5@ =0 042>:0BA:>B> 2J7=03@0645=85, AJ3;0A=> @07?>@5410B0 =0 G;. 7, 0;.2, B.3 >B 0@5410 ! 1 >B 09.07.2004 3. 70 <8=8<0;=8B5 @07<5@8 =0 042>:0BA:8B5 2J7=03@0645=8O, :>9B> 2 A;CG0O 5 1886.24;2. 157 !. >B828@0= >B 3>@587;>65=>B>, 4<8=8AB@0B825= AJ4 0@=0, ( : "/ 5H5=85 =0 48@5:B>@0 =0 " 8B=8F0-0@=0 A @53. ! 32-490033/25.07.2023 3. :J< MRN 22BG002002067589R9/04.03.20223., 2 G0ABB0 2 :>OB> =5 5 ?@85B0 <8B=8G5A:0B0 AB>9=>AB =0 45:;0@8@0=0B0 AB>:0 ! 26 #' " " " -10211 ., ,24, !=458 , >?@545;5=0 5 <8B=8G5A:0 AB>9=>AB =0 AB>:0 ! 26 2 @07<5@ [@53. =><5@],22;2. (10211 :3 E 11,02 ;2./:3.), :>@838@0=8 A0 40==8B5 70 AB>:0 !26 ?> MRN 22BG002002067589R9/04.03.20223. 2J2 2@J7:0 A <8B=8G5A:0B0 9 AB>9=>AB 8 A0 >?@545;5=8 4J;68<8 AC<8 70 4>?;0I0=5: ! 2 @07<5@ 16513.75 ;2., 254=> A ;8E20 70 701020 2J@EC @07<5@0 =0 4J@602=8B5 275<0=8O, 8 70 4;J6=8: 5 >?@545;5= !" * / . "%* / 60;10B0 =0 !" * / , 2 >AB0=0;0B0 9 G0AB. !* 35=F8O 8B=8F8 40 70?;0B8 2 ?>;70 =0 !" * / , [], AJA A540;8I5 8 04@5A =0 C?@02;5=85: [=0A5;5=> <OAB>], C;. 52=O, ! 8, >D8A 110, AC<0B0 2 @07<5@ =0 2 630 /425 E8;O48 H5ABAB>B8= 8 B@845A5B/ ;520, ?@54AB02;O20I0 @07=>A:8 ?> 45;>B>. 5H5=85B> ?>4;568 =0 :0A0F8>==> >160;20=5 ?@54 J@E>2=8O 04<8=8AB@0B825= AJ4 =0 5?C1;8:0 J;30@8O 2 14-4=525= A@>: >B AJ>1I020=5B> <C =0 AB@0=8B5.</div> <div class="BreakerSignature" dir="ltr" style="margin: 30px 0 200px 0;"> <table border="0" class="body-text" dir="ltr" style="width: 100%;"> <tbody> <tr> <td style="text-align: right; vertical-align: top;">!J48O: </td> <td style="width: 205px;"> </td> </tr> <tr> <td style="text-align: right; vertical-align: top;padding-top: 20px">25"> </td> <td style="width: 205px;padding-top: 20px"> </td> </tr> </tbody> </table> </div>

Номер на акта:	918
Дата:	25 януари 2024 г.
Съдия:

Дело:	20237050702038
Тип на делото:	Административно дело
Дата на образуване:	12 септември 2023 г.

Решение по адм. дело №2038/2023 на Административен съд - Варна

Съдържание на акта