Решение по адм. дело №2543/2021 на Административен съд - Бургас

юя<style type="text/css">.body-text { font-size:12pt !important; } </style> ( ! <5@">1907 C@30A, 07.03.2024 3. " 4<8=8AB@0B82=8OB AJ4 - C@30A - XXII-@8 AJAB02, 2 AJ451=> 70A540=85 =0 42045A5B8 D52@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;> ! 2543 / 2021 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;.38, 0;.3 >B 0:>=0 70 4J@602=8B5 ?><>I8//, 2@. G;. 145 8 A;. >B 4<8=8AB@0B82=>?@>F5AC0;=8O :>45:A//. 1@07C20=> 5 ?> 60;10 =0 . ". !., [], A 04@5A: [=0A5;5=> <OAB>], C;.!B@0=460 ?;0=8=0, ! 20, 2E., 5B.7, 0?.45A5=, ?@>B82 :B 70 CAB0=>2O20=5 =0 ?C1;8G=> 4J@602=> 275<0=5 /#/! 05-62/18.06.2020 3>4. =0 8=8ABJ@ =0 75<545;85B>, E@0=8B5 8 3>@8B5, :0B> ?> >B=>H5=85 =0 60;1>?>40B5;O 5 CAB0=>25=> ?C1;8G=> 4J@602=> 275<0=5, ?@54AB02;O20I> =5AJ2<5AB8<0 A 2JB@5H=8O ?070@ 4J@602=0 ?><>I, ?>4;560I0 =0 2J7AB0=>2O20=5 2 @07<5@ 70 3;02=8F0 8 ;8E20, :0:B> A;5420: 3;02=8F0 35969,00;2., ;8E20 2 @07<5@ =0 22 877,99 ;2., >1I> @07<5@JB 3;02=8F0 8 ;8E20 5 58 573,99 ;520 . >44J@60B A5 4>2>48 70 =570:>=>AJ>1@07=>AB =0 0:B0 :0B> 874045= >B =5:><?5B5=B5= >@30= ?@8 =5A?0720=5 =0 CAB0=>25=0B0 D>@<0, ?@8 AJI5AB25=8 =0@CH5=8O =0 04<8=8AB@0B82=>?@>872>4AB25=8B5 ?@028;0 8 2 ?@>B82>@5G85 A <0B5@80;=8O 70:>= - >B<5=8B5;=8 >A=>20=8O ?> G;. 146, B.1 , B. 2, B. 3 8 B. 4 >B . !G8B0, G5 2 0:B0 =5 A5 AJ4J@60B <>B828, 2J7 >A=>20 =0 :>8B> 5 ?@85B>, G5 60;1>?>40B5;OB 5 >?@545;5= :0B> ?@54?@8OB85 ?> A<8AJ;0 =0 G;.107, §1 >B $! 8 15=5D8F85@ =0 4J@602=0 ?><>I. >A>G20, G5 0:BJB 5 874045= 2 ?@>B82>@5G85 A 5H5=85 =0 !(2014) 6207 >B 05.09.20143., BJ9 :0B> 60;1>?>40B5;OB =5 5 C254><5= 70 70?>G=0;0B0 ?@>25@:0, =5 A0 ?@54AB025=8 4>:070B5;AB20, CAB0=>2O20I8 ?@85<0=5B> 8 ?@8;030=5B> =0 ?@>F54C@8, >4>1@5=8 >B =0F8>=0;=8O :><?5B5=B5= >@30=. @028 A5 2J7@065=85 70 87B5:;0 01A>;NB=0 402=>AB. A:0 A5 >B<O=0B0 =0 >A?>@5=8O 04<8=8AB@0B825= 0:B. @5B5=48@0 @07=>A:8. B25B=8:JB - 8=8ABJ@ =0 75<545;85B>, E@0=8B5 8 3>@8B5, G@57 ?@>F5AC0;=8O A8 ?@54AB028B5;, >A?>@20 60;10B0, AG8B0 AJI0B0 70 =54>?CAB8<0 =0 >A=>20=85 G;.159, B.5 >B 8 <>;8 40 1J45 >AB025=0 157 @073;5640=5 8 ?@>872>4AB2>B> ?> 45;>B> ?@5:@0B5=>. :> 1J45 ?@85B>, G5 5 4>?CAB8<0 40 1J45 >BE2J@;5=0 :0B> =5>A=>20B5;=0 8 =54>:070=0. #!"!"" " !J4JB =0<8@0, G5 60;10B0 5 ?>4045=0 >B ;8F5 A ?@025= 8=B5@5A, =5?>A@54AB25= 04@5A0B =0 >A?>@5=8O 0:B, A :>9B> A5 70AO30B =51;03>?@8OB=> =53>28 ?@020 8 70:>==8 8=B5@5A8 8 2 ?@5:;C782=8O A@>: ?> G;. 149 0;. 1 . 4<8=8AB@0B82=8OB >@30= 5 87?@0B8; 4> 60;1>?>40B5;O ?8A<> 87E.!94-1017 >B 18.06.20203., 2 :>5B> 5 ?>A>G5=>, G5 A5 87?@0I0 >@838=0;JB =0 # ! 05-62/18.06.20203. 8A<>B> 5 87?@0B5=> A 8725AB85 70 4>AB02O=5 /;.134/ >B 45;>B> =0 04@5A [=0A5;5=> <OAB>], [C;8F0]. =53> =O<0 >B15;O720=5 70 ?>;CG020=5B> <C >B 60;1>?>40B5;O. @0B:0B0 5 2J@=0B0 A >B15;O720=5 =5?>BJ@A5=0 B A 87E.!-19387/02.09.20203. 5 87?@0B5=> ?8A<> 4> -C@30A 70 87?J;=5=85 =0 ?@>F54C@0B0 ?> G;.180, 0;.9 >B /;.203/. > 45;>B> 5 ?@8;>65=> C254><;5=85 4> 60;1>?>40B5;O, 2 :>5B> 5 2?8A0=>: &2 538>=0;=0 48@5:F8O ?> 3>@8B5 C@30A 5 ?>ABJ?8;> ?8A<> A @53. =45:A ! -19397 >B 02.09.20203. =O 8=8AB5@AB2> =0 75<545;85B>, E@0=8B5 8 3>@8B5, A :>5B> 5 >B:@8B> ?@>872>4AB2> ?> 874020=5 =0 0:B 70 CAB0=>2O20=5 =0 ?C1;8G=> 4J@602=> 275<0=5 =0 >A=>20=85 G;.38, 0;.1, 2@. A 0;.3 >B 8 G;.162, 0;.2, B.6 8 B.9 >B . ?@545;5= 5 A54<>4=525= A@>: 70 ?>;CG020=5 =0 ?8A<>B>. 0 C254><;5=85B> :0B> ?>AB028;8 A0 ?>A>G5=8 . . 8 !. . 8 40B0 08.09.20203. 14,00G. /;.207/ 0 ?>AB02O=5 =0 C254><;5=85B> 5 AJAB025= >=AB0B825= ?@>B>:>; A5@., ! 0133151 >B AJI8B5 A;C68B5;8, 2 :>9B> 5 ?>A>G5=>, G5 ;8F5B> =5 A5 5 =0<8@0;> =0 04@5A0 8 A0 ?>AB028;8 C254><;5=85 A 87E.! 03-0789 >B 08.09.20203. /;.208/ ! ?8A<> @53.! -20670/18.09.20203., ?>4?8A0=> >B 48@5:B>@ 5 ?>A>G5=>, G5 ?@8 ?>A5I5=85 =0 04@5A0 =0 08.09.20203. ;8F5B> . !. =5 5 >B:@8B>, 70;5?5=> 5 C254><;5=85 =0 ?>A5B5=8O 04@5A 8 2 70:>=>CAB0=>25=8O A54<8G5= A@>: !. =5 A5 5 O28; 2 A3@040B0 =0 -C@30A 70 ?>;CG020=5 =0 #. /;.206/ !J3;0A=> @07?>@5410B0 =0 G;.180, 0;.9 >B , :>30B> AB@0=0B0 =5 <>65 40 1J45 =0<5@5=0 =0 04@5A0 8 =5 A5 =0<5@8 ;8F5, :>5B> 5 AJ3;0A=> 40 ?>;CG8 AJ>1I5=85B>, AJ>1I020=5B> A5 872J@H20 G@57 70;5?20=5 =0 C254><;5=85 =0 2@0B0B0 8;8 =0 ?>I5=A:0B0 :CB8O, 0 :>30B> 4> BOE =5 5 >A83C@5= 4>ABJ? - =0 2E>4=0B0 2@0B0 8;8 =0 284=> <OAB> >:>;> =5O. >30B> 8<0 4>ABJ? 4> ?>I5=A:0B0 :CB8O, AJ>1I5=85B> A5 ?CA:0 8 2 =5O. AJ>1I5=85B> A5 ?>A>G20, G5 4>:C<5=B8B5 8;8 :=860B0 A0 >AB025=8 2 :0=F5;0@8OB0 =0 >@30=0 8;8 =0 AJ40 8 <>30B 40 A5 ?>;CG0B 2 54=>A54<8G5= A@>:. >:C<5=B8B5 8;8 :=860B0 A5 A<OB0B 70 2@JG5=8 A 87B8G0=5B> =0 A@>:0 70 ?>;CG020=5B> 8< >B :0=F5;0@8OB0 =0 >@30=0 8;8 =0 AJ40. 0;1>?>40B5;OB 5 C254><O20= =0 04@5A, =0 :>9B> =5 A5 CAB0=>2O20 4@C3> 2@JG20=5, :0:B> 8 =5 5 ?>A>G5= >B =53> 2 E>40 =0 04<8=8AB@0B82=>B> ?@>872>4AB2>, =5 A0 ?@54AB025=8 A?@02:8 >B AJ>B25B=8B5 8=D>@<0F8>==8 A8AB5<8 70 ?>AB>O=5= 8 =0AB>OI 04@5A, 70 40 A5 ?@85<5, G5 A0 =0;8F5 ?@54?>AB02:8B5 =0 G;.180, 0;.9 >B , :0:B> 8 G5 ?@>F54C@0B0 5 ?@>2545=0 =0 @538AB@8@0=8O >B ;8F5B> 04@5A. 0 A;5420I> <OAB> =8B> >B :>=AB0B82=8O ?@>B>:>;, =8B> >B A0<>B> C254><;5=85 A5 CAB0=>2O20 :J45 5 ?>AB025=> C254><;5=85B>, 0 @07?>@5410B0 878A:20 40 1J45 ?>AB025=> =0 2@0B0B0, ?>I5=A:0B0 :CB8O, 2E>4=0B0 2@0B0 8;8 =0 284=> <OAB> >:>;> =5O. B45;=> 2 C254><;5=85B> 5 ?>A>G5=>, G5 5 ?>ABJ?8;> ?8A<>, A :>5B> 5 >B:@8B> ?@>872>4AB2> ?> 874020=5 =0 0:B 70 CAB0=>2O20=5 =0 ?C1;8G=> 4J@602=> 275<0=5, 0 =5 8A:0=>B> 2@JG20=5 =0 874045=8O 25G5 #. AJI>B> >A25= ?@54>AB025=8O A54<>4=525= A@>: 70 ?>;CG020=5 =0 ?8A<>B>, 0 =5 =0 0:B0 =5 A0 C:070=8 ?>A;548F8B5 >B =5O2O20=5B>, 0 8<5==> G5 0:BJB I5 A5 AG8B0 @54>2=> 2@JG5=. @8 B578 CAB0=>2O20=8O, !J4JB AG8B0 2@JG20=5B> =0 # 70 =5@54>2=>, ?>@048 :>5B> ?@85<0 G5 60;10B0 5 4>?CAB8<0. !J4JB :0B> 275 ?@54284 AJ1@0=8B5 ?> 45;>B> 4>:070B5;AB20, AG8B0 70 CAB0=>25=> >B ?@02=0 8 D0:B8G5A:0 AB@0=0 A;54=>B>, :0B> A;5420 40 A5 ?>4G5@B05, G5 A?>@ ?> D0:B8B5 =5 5 =0;8F5 <564C AB@0=8B5. ! 4>3>2>@ 70 70<O=0 =0 =542868< [8<>B =><5@]/12.12.2007 3., 2?8A0= 2 !;C610 ?> 2?8A20=8OB0 !@545F 8 !;C610 ?> 2?8A20=8OB0 C@30A /;. 158 8 A;./, A:;NG5= <564C J@602=0 035=F8O ?> 3>@8B5 8 . ". !., . !. 5 70<5=8; A>1AB25=8 8<>B8 A >1I0 ?;>I 74,192 4:0, ?@54AB02;O20I8 8<>B8 AJA A;54=8B5 =><5@0: 034026, 040003, 057005, 058010,061020,067008,068002, =0E>4OI8 A5 2 75<;8I5B> =0 [=0A5;5=> <OAB>], >1I8=0 !@545F, >F5=5=8 ?> 0@5410B0 >1I> =0 67 815 ;2., A@5IC 420 4J@602=8 8<>B8 A >1I0 ?;>I 2,794 4:0, ?@54AB02;O20I8 8<>B8 AJA A;54=8B5 =><5@0 009080 [@53. =><5@] 2 75<;8I5B> =0 @09<>@85, >F5=5=8 ?> 0@5410B0 >1I> =0 63 661,20;2. @8;>65=8 A0 #4>AB>25@5=8O 70 >F5=:0 =0 2A5:8 548= >B 8<>B8B5, A>1AB25=>AB =0 !.. 57028A8<> >B ?>-28A>:0B0 >F5=:0 =0 8<>B8B5, A>1AB25=>AB =0 60;1>?>40B5;O 70<O=0B0 5 872J@H5=0 157 ?0@8G=> C@02=O20=5 =0 70<5=5=8B5 8<>B8, :0B> 2A8G:8 @07=>A:8 A0 70 A<5B:0 =0 60;1>?>40B5;O. > >B=>H5=85 =0 5?C1;8:0 J;30@8O 5 ?>AB0=>25=> 8 2;O7;> 2 A8;0 5H5=85 =0 . . C(2014) 6207 final >B 5.09.2014 3>4., >B=>A=> AE5<0 70 ?><>I ! SA. 26212 (2011/C) (ex 2011/NN - ex CP 176/A/08) 8 SA. 26217 (2011/C) (ex 2011/NN - ex CP 176/B/08), ?@82545=0 2 459AB285 >B 5?C1;8:0 J;30@8O ?@8 70<5=8B5 =0 3>@A:0 75<O. 5H5=85B> =0 , 5 ?>AB0=>25=> 2J2 2@J7:0 A :>=AB0B8@0=> =0@CH5=85 =0 G;.108, § 3 >B >3>2>@0 70 DC=:F8>=8@0=5 =0 . !. /$!/, 0 8<5==>- =587?J;=5=85 =0 704J;65=85B> =0 5?C1;8:0 J;30@8O, :0B> 4J@6020-G;5=:0 40 C254><8 /=5A?0720=5 =0 ?@>F54C@0B0 ?> =>B8D8:0F8O/, 2J2 2@J7:0 A ?@54>AB02O=5B> =0 4J@602=0 ?><>I. B 48A?>78B820 =0 ?>A>G5=>B> 5H5=85 =0 A5 CAB0=>2O20, G5 AJA AJI>B> 5 :>=AB0B8@0=> =5AJ2<5AB8<> A 2JB@5H=8O ?070@, ?> A<8AJ;0 =0 G;.108, §3 >B $! 8 2 =0@CH5=85 =0 G;.107 >B $!, ?@54>AB02O=5 >B AB@0=0 =0 5?C1;8:0 J;30@8O =0 D0:B8G5A:0 2J7<>6=>AB 70 >AJI5AB2O20=5B> =0 >?@545;5=8 42CAB@0==8 A45;:8 ?> 70<O=0 =0 75<8 3>@A:0 B5@8B>@8O, <564C 4J@6020B0, :0B> B5E5= A>1AB25=8: 8 G0AB=>?@02=8 AC15:B8, :>8B> =5 A0 845=B8D8F8@0=8, 0 5 ?>A>G5= >1I> ?5@8>4, 2 :>9B> A0 >AJI5AB25=8 A45;:8, ?>?040I8 E8?>B5B8G=> 2 >1E20B0 =0 ?@54>AB025=0 =5?@02><5@=0 4J@602=0 ?><>I, 0 8<5==>: >B 01.01.2007 3>4. 4> 27.01.2009 3>4. 5H5=85 C(2014) 6207 final >B 5.09.2014 3>4. =0 , 5 874045=> =0 >A=>20=85 G;.14, 2J2 2@. G;.13 >B 53;0<5=B (E) ! 659/1999 =0 !J25B0 >B 22.03.1999 3>4., 70 CAB0=>2O20=5 =0 ?>4@>1=8 ?@028;0 70 ?@8;030=5B> =0 G;5= 93 >B >3>2>@0 70 /2?>A;54AB285 G;.108 >B $!/, ?@8;>68< :J< <><5=B0 =0 874020=5 =0 @5H5=85B> =0 , 2 A8;0, :J< 40B0B0 =0 ?>AB0=>2O20=5B> =0 B>78 0:B, >B<. AG8B0=> >B 13.10.2015 3>4. A 53;0<5=B /!/ 2015/1589 =0 !J25B0 >B 13.07.2015 3>4. > A2>O E0@0:B5@, @5H5=85B> 5 >1I 04<8=8AB@0B825= 0:B, AJ4J@60I @07?>@5640=5 70 2J7AB0=>2O20=5 G@57 >?@545;O=5B> =0 704J;68B5;=8 <5@:8, :>8B> 5?C1;8:0 J;30@8O B@O120 40 ?@54?@85<5, ?@8 CA;>28OB0 8 A@>:>25B5, >?@545;5=8 2 @5H5=85B>, 70 CAB0=>2O20=5B> =0 :>=:@5B=8 A;CG08, 70 @5;520=B=8O ?5@8>4 =0 =5?@02><5@=> ?@54>AB025=0 ?><>I: >B 01.01.2007 3>4. 4> 27.01.2009 3>4. 4@5A0B, 87@8G=> ?>A>G5= 2 0:B0 =0 , 5 5?C1;8:0 J;30@8O, :>OB> 8<0 704J;65=85B> 40 87?J;=8 @07?>@5640=5B> 70 2J7AB0=>2O20=5 =0 =5AJ2<5AB8<0B0 ?><>I, :0B> 87?J;=8 <5@:8B5 8 ?@5?>@J:8B5, ?@8 CA;>28OB0 87@8G=> ?>AB0=>25=8 2 48A?>78B820 =0 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>48=0, >B=>A=> AE5<0 70 ?><>I ! SA. 26212 (2011/C) (ex 2011/NN - ex CP 176/A/08) 8 SA. 26217 (2011/C) (ex 2011/NN - ex CP 176/B/08). ">78 04<8=8AB@0B825= 0:B, ?> A2>O 284 8 E0@0:B5@, ?>?040 87FO;> 2 >1E20B0, =0 =>@<0B0 =0 G;.38, 0;.3 >B 0:>=0 70 4J@602=8B5 ?><>I8 /, , 1@. 85 >B 24.10.2017 3>4. /, 2 >B=>A8<0B0 <C @540:F8O, :J< <><5=B0 =0 ?>AB0=>2O20=5B> =0 >A?>@5=8O 2 =0AB>OI>B> AJ451=> ?@>872>4AB2> /#/ ! 05-62/18.06.2020 3>4., 874045= >B 8=8ABJ@0 =0 75<545;85B>, E@0=8B5 8 3>@8B5 =0 5?C1;8:0 J;30@8O. 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>4., 5 ?@54?>AB02:0 70 >1@07C20=5B> =0 04<8=8AB@0B82=>B> ?@>872>4AB2> >B :><?5B5=B=8O 2 5?C1;8:0 J;30@8O >@30=, 70 ?@54?@85<0=5 =0 <5@:8B5 ?> =53>2>B> 87?J;=5=85. !J3;0A=> G;.33, 2J2 2@. G;.8 8 G;.10 >B , ?@8;>68< :J< 40B0B0 =0 874020=5B> =0 >A?>@5=8O 2 =0AB>OI>B> ?@>872>4AB2> #, A?5F80;=0 :><?5B5=B=>AB ?> >B=>H5=85 =0 4J@602=8B5 ?><>I8, 2 >1;0ABB0 =0 75<545;85B>, @0728B85B> =0 A5;A:8B5 @09>=8, 3>@A:>B> 8 ;>2=>B> AB>?0=AB2> 8 @810@AB2>B>, =0 :>=B@>;8@0I >@30= 8 04<8=8AB@0B>@ =0 4J@602=0 ?><>I 5 ?@54>AB025=0 =0 8=8ABJ@0 =0 75<545;85B>, E@0=8B5 8 3>@8B5.. @57 2018 3. 7?J;=8B5;=0B0 035=F8O ?> 3>@8B5 5 2J7;>68;0 =0 "3@>;5A?@>5:B" , A 54=>;8G5= A>1AB25=8: =0 :0?8B0;0 8=8AB5@AB2> =0 75<545;85B>, E@0=8B5 8 3>@8B5/%/ 40 872J@H8 ?070@=0 >F5=:0 =0 8<>B8B5 ?> 4>3>2>@0 70 70<O=0 />F5=8B5;A:8 4>:;04 8 A:8F8 =0 8<>B8B5 =0 ;. 70 8 A;. >B 45;>B>/. 4>:;040 70<5=5=8B5 4J@602=8 8<>B8 2 :2. @09<>@85 A0 >F5=5=8 =0 94431 ;520/;. 79/, 0 70<5=5=8B5 G0AB=8 8<>B8-=0 AB>9=>AB 62888 ;520./;.91/ 4<8=8AB@0B82=>B> ?@>872>4AB2> ?> >B=>H5=85 =0 60;1>?>40B5;O, A;54 :0B> 5 :>=AB0B8@0=>, G5 4>3>2>@JB 70 70<O=0 5 A:;NG5= ?@57 ?>A>G5=8O 2 @5H5=85B> ?5@8>4, 5 70?>G=0;> A C254><;5=85 87E. ! 94-2367/20.11.2019 3>4. /;8AB 52 >B 45;>B>/, A :>5B> =0 >A=>20=85 G;.26, 0;.1 >B , 60;1>?>40B5;OB 5 C254><5=, G5 2 8=8AB5@AB2> =0 75<545;85B>, E@0=8B5 8 3>@8B5, A5 >B:@820 ?@>872>4AB2> ?> 874020=5B> =0 0:B 70 CAB0=>2O20=5 =0 ?C1;8G=> 4J@602=> 275<0=5, =0 >A=>20=85 G;.38, 0;.3 >B 8 G;.162, 0;.2, B.6 8 9 >B , :0B> =0 60;1>?>40B5;O 5 ?@54>AB025= 14-4=525= A@>: 70 ?@54AB02O=5 =0 4>:070B5;AB20, 2J7@065=8O 8 >1OA=5=8O. >A>G5=> 5, G5 AJ>1I5=85B> 5 ?C1;8:C20=> =0 =B5@=5B AB@0=8F0B0 =0 8=8AB5@AB2>B> =0 75<545;85B>, E@0=8B5 8 3>@8B5. !J>1I5=85B> 5 2@JG5=> ?> @540 =0 G;.180, 0;.9 >B , :0B> >B=>2> =5 5 OA=> :J45 5 70;5?5=> C254><;5=85B>, :0B> 04@5AJB =0 :>9B> 5 87?@0B5=> AJ>1I5=85B> 5 [=0A5;5=> <OAB>], :-A !. , [C;8F0], !525@=0 ?@><8H;5=0 7>=0, @07;8G5= >B 04@5A0 =0 :>9B> 5 2@JG20= 0:B0. ?8A<> >B 02.01.20203. >B 4> /;.187/ 5 ?>A>G5=>, G5 04@5AJB 5 0:BC0;5= >B @538AB@0F8OB0 =0 15=5D8F85@0 2 "J@3>2A:8O @538ABJ@. ">20 18 8<0;> 7=0G5=85 0:> ?@>872>4AB2>B> 15 >1@07C20=> A@5IC BJ@3>25F, 0 =5 :0:B> 5 2 =0AB>OI8O A;CG09 A@5IC D878G5A:> ;8F5. @8 B578 40==8 !J4JB ?@85<0, G5 =5 5 OA=> 70I> AJ>1I5=85B> 5 ?>AB025=> =0 B>78 04@5A, =5 5 OA=> :J45 B>G=> 5 70;5?5=>, 8 2 B>78 A<8AJ; =5 5 =0;8F5 =04;56=> 2@JG20=5 =0 AJ>1I5=85B> ?> G;.26 >B . >A>G5=>B> ?@54AB02;O20 =0@CH5=85, => AJ4JB ?@85<0, G5 =5 5 AJI5AB25=>, BJ9 :0B> 2 E>40 =0 AJ451=>B> ?@>872>4AB2> =0 60;1>?>40B5;O 5 ?@54>AB025=0 2J7<>6=>AB 40 @07285 2 ?J;=0 AB5?5= 70I8B0B0 A8. 4<8=8AB@0B82=>B> ?@>872>4AB2> 5 ?@8:;NG8;> A 874020=5B> =0 >A?>@5=8O :B 70 CAB0=>2O20=5 =0 ?C1;8G=> 4J@602=> 275<0=5 /#/! 05-62/18.06.2020 3>4. =0 8=8ABJ@ =0 75<545;85B>, E@0=8B5 8 3>@8B5, :0B> ?> >B=>H5=85 =0 60;1>?>40B5;O 5 CAB0=>25=> ?C1;8G=> 4J@602=> 275<0=5, ?@54AB02;O20I> =5AJ2<5AB8<0 A 2JB@5H=8O ?070@ 4J@602=0 ?><>I, ?>4;560I0 =0 2J7AB0=>2O20=5 2 @07<5@ 70 3;02=8F0 8 ;8E20, :0:B> A;5420: 3;02=8F0 35969,00;2., ;8E20 2 @07<5@ =0 22 877,99 ;2. , >1I> @07<5@JB 3;02=8F0 8 ;8E20 5 58 573,99 ;520 . E>40 =0 AJ451=>B> ?@>872>4AB2> A0 4>?CA=0B8 8 873>B25=8 >A=>2=0 8 4>?J;=8B5;=0 AJ451=>- >F5=JG=8 5:A?5@B878, 70:;NG5=8OB0 =0 :>8B> 1OE0 ?@85B8 ?> 45;>B>. B ?@02=0 AB@0=0 AJ4JB, =0<8@0 A;54=>B>: !J3;0A=> G;.168 >B 2J2 2@J7:0 A G;.142 >B AJ4JB ?@>25@O20 70:>=>AJ>1@07=>ABB0 =0 >A?>@5=8O 0:B :J< <><5=B0 =0 874020=5B> <C =0 2A8G:8 >A=>20=8O ?> G;.146 >B , 157 40 A5 >3@0=8G020 A0<> A B578 ?>A>G5=8 >B >A?>@20I8O. 5>1E>48<> 5 40 A0 =0;8F5 2 BOE=0B0 AJ2:C?=>AB 2A8G:8 878A:20=8O 70 20;84=>AB =0 04<8=8AB@0B82=8O 0:B, 0 8<5==> 40 5 874045= >B :><?5B5=B5= >@30=, 2 878A:C5<0B0 D>@<0, ?@8 A?0720=5 =0 04<8=8AB@0B82=>-?@>872>4AB25=8B5 ?@028;0, 40 =5 ?@>B82>@5G8 =0 <0B5@80;=>?@02=8B5 @07?>@5418 8 40 AJ>B25BAB20 A F5;B0 =0 70:>=0. 8?A0B0 =0 =O:>O >B ?@54?>AB02:8B5 2>48 4> =570:>=>AJ>1@07=>AB =0 04<8=8AB@0B82=8O 0:B 8 5 >A=>20=85 70 >B<O=0B0 <C. !J451=8OB :>=B@>; 70 70:>=>AJ>1@07=>AB =0 >A?>@5=8O 04<8=8AB@0B825= 0:B >1E20I0 ?@5F5=:0B0 40;8 A0 =0;8F5 CAB0=>25=8B5 >B 04<8=8AB@0B82=8O >@30= @5;520=B=8 N@848G5A:8 D0:B8, 87;>65=8 2 <>B828B5 =0 0:B0, 8 4>:>;:> AJI8B5 A5 AC1AC<8@0B 2 ?>A>G5=0B0 :0B> ?@02=> >A=>20=85 70 874020=5B> <C =>@<0 8 @5A?5:B82=> 40;8 A5 A;5420B @07?>@545=8B5 ?@02=8 ?>A;548F8. !J3;0A=> @07?>@5410B0 =0 G;. 170, 0;. 1 >B , 2 B565AB =0 04<8=8AB@0B82=8O >@30= 5 40 CAB0=>28 =0;8G85B> =0 ?>A>G5=8B5 D0:B8G5A:8 >A=>20=8O 8 87?J;=5=85B> =0 70:>=>28B5 878A:20=8O ?@8 874020=5B> =0 >A?>@5=8O 0:B. >A?>@5=8O :B 70 CAB0=>2O20=5 =0 ?C1;8G=> 4J@602=> 275<0=5 ! 05-62/18.06.2020, 874045= >B 8=8ABJ@0 =0 75<545;85B>, E@0=8B5 8 3>@8B5 =0 5?C1;8:0 J;30@8O, 5 ?>A>G5=>, G5 AJI8OB 5 874045= =0 >A=>20=85 G;.10 >B 8 G;.38, 0;.1, 2J2 2@. 0;.3 >B , 5H5=85 =0 . . C(2014) 6207 final >B 5.09.2014 3>4., >B=>A=> AE5<0 70 ?><>I ! SA. 26212 (2011/C) 8 SA. 26217 (2011/C), ?@82545=0 2 459AB285 >B 5?C1;8:0 J;30@8O ?@8 70<5=8B5 =0 3>@A:0 75<O, G;.59, 0;.1 8 0;.2 >B 8 G;.162, 0;.2, B.6 8 9, G;.165 8 G;.166 >B . A?>@5=8OB 2 AJ451=>B> ?@>872>4AB2> # ! 05-62/18.06.20203., 5 874045= >B :><?5B5=B5= >@30=, 2 :@J30 =0 =53>28B5 ?@02><>I8O ?> G;.33, 2J2 2@. G;.8 8 G;.10 >B , ?>@048 :>5B> 8 =5 A5 :>=AB0B8@0B ?>@>F8 >1>A=>2020I8 >B<O=0B0 <C =0 >A=>20=85 G;.146,B.1 >B . A?>@5=8OB 0:B 5 2 ?8A<5=0 D>@<0, AJ3;0A=> 878A:20=5B> =0 G;.59, 0;.2 >B 8 AJ4J@60 ?>A>G20=5 =0 D0:B8G5A:8 8 ?@02=8 >A=>20=8O 70 874020=5B> <C, ?>@048 :>5B> 8 AJ4JB ?@85<0, G5 5 874045= 2 ?@54?8A0=0B0 >B 70:>=0 D>@<0. 5 =0;8F5 >A=>20=85 70 >A?>@220=5 ?> G;.146, B.2 >B . > >B=>H5=85 =0 ?@>F5AC0;=8B5 ?@028;0, AJ4JB AG8B0, G5 A0 4>?CA=0B8 AJI5AB25=8 ?@>F5AC0;=8 =0@CH5=8O, :>5B> 5 >A=>20=85 70 >A?>@20=5 ?> G;.146, B.3 >B . 4<8=8AB@0B82=>B> ?@>872>4AB2> A5 >A=>2020 =0 G;.38, 0;.3 >B , :>5B> CAB0=>2O20 704J;65=85 70 ?@>25640=5 =0 ?@>872>4AB2> ?> @540 =0 G;.38, 0;.6 >B , 2J2 2@. G;.39 >B , 2 A@>:>25B5 8 ?@8 C:070=8OB0, 87@8G=> >15:B828@0=8 2 48A?>78B820 =0 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>4. >B=>A=> AE5<0 70 ?><>I ! SA. 26212 (2011/C) (ex 2011/NN - ex CP 176/A/08) 8 SA. 26217 (2011/C) (ex 2011/NN - ex CP 176/B/08). 5H5=85B> =0 , >A25=, G5 87@8G=> A5 ?>A>G20 2 0:B0, AJ3;0A=> , 4>:>;:>B> ?@54AB02;O20 >1I 04<8=8AB@0B825= 0:B, :>9B> =5 8=48284C0;878@0 15=5D8F85@ 8 @07<5@ =0 ?><>IB0, ?@54AB02;O20 <0B5@80;=>-?@02=0 ?@54?>AB02:0 70 8=8F88@0=5 =0 ?@>872>4AB2>B>, => 04<8=8AB@0B>@JB =0 ?><>I, 5 :><?5B5=B=8OB =0F8>=0;5= >@30=, :>9B> 4J;68 ?J;=0 ?@>25@:0 =0 D0:B8G5A:8B5 8 ?@02=8 >A=>20=8O, >1>A=>2020I8 874020=5B> =0 0:B 70 CAB0=>2O20=5 =0 ?C1;8G=> 704J;65=85, 2 AJ>B25BAB285 A ?@8;>68<8B5 >1I=>AB=8 8 =0F8>=0;=8 <0B5@80;=> ?@02=8 8 ?@>F5AC0;=8 =>@<8 8 C:070=8OB0 =0 , ?> >B=>H5=85 =0 :>=:@5B=8O G0AB=>?@025= AC15:B -60;1>?>40B5;O, :0B> 87A;5420 2A8G:8 >B=>A8<8 D0:B8, AJ3;0A=> C:070=8OB0 ?> 48A?>78B820 =0 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>4. !JI52@5<5==> 1J;30@A:0B0 4J@6020, 2 A;CG0O, 2 ;8F5B> =0 8=8ABJ@0 =0 E@0=8B5, 3>@8B5 8 75<545;85B>, A;5420 40 872J@H8 ?@>25@:8B5, 2 @0<:8B5 =0 CAB0=>25=8B5 >B , A@>:>25 2 @5H5=85B>. > 04<8=8AB@0B82=0B0 ?@5?8A:0, ;8?A20B 4>:070B5;AB20, 70 872J@H5=0 ?@5420@8B5;=0 ?@>25@:0 8;8 872J@H5=0 B0:020 2 E>40 =0 04<8=8AB@0B82=>B> ?@>872>4AB2>, :0:B> 8 AJ18@0=5B> =0 4>:070B5;AB20, 2J2 2@J7:0 A >A=>2=8O ?@5420@8B5;5= 2J?@>A, 845=B8D8F8@0I :>=:@5B=8O 60;1>?>40B5;, :0B> "15=5D8F85@", ?> A<8AJ;0 =0 G;.107, ?0@03@0D 1 >B $!, ?@8 AJ>1@07O20=5 A 5H5=85B> =0 , 2 A;CG0O AJ>1@065=8O (125)- (128) >B 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>4. !0<> D0:BJB, G5 ?@>F5A=0B0 A45;:0 70 70<O=0, ?>?040 2 ?5@8>40 >B 01.01.2007 3>4. 4> 27.01.2009 3>4., >?@545;5= 2 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>4. :0B> ?5@8>4, 2 :>9B> A5 845=B8D8F8@0 =5?@02><5@=> ?@82545=0 2 459AB285, =5AJ2<5AB8<0 A 2JB@5H=8O ?070@ 4J@602=0 ?><>I, 2 =0@CH5=85 =0 G;.108, ?0@.3 >B $!, =5 5 4>AB0BJG=> >A=>20=85 70 874020=5B> =0 . 5H5=85B> =0 , >1I=>AB=8B5 8 =0F8>=0;=8 =>@<8, ?@5428640B 8<?5@0B82=8 =>@<8, :>8B> ?@54AB02;O20B 01A>;NB=8 >B@8F0B5;=8 ?@54?>AB02:8, 70 874020=5B> =0 , ?> @540 =0 G;.38, 0;.3 >B , ?>A>G5=8 87@8G=> 8 2 5H5=85B> =0 8 704J;6020I8, <8=8ABJ@0 =0 75<545;85B>, E@0=8B5 8 3>@8B5, 40 38 87A;5420, ?@5F5=8 8 :>=:@5B=>, >1>A=>25 2 >A?>@5=8O #, A 2A8G:8 5;5<5=B8 70 =0;8G85B> =0 :0G5AB2>B> "15=5D8F85@", ?> A<8AJ;0 =0 G;.107, ?0@03@0D 1 >B $!. > >B=>H5=85 =0 @07<5@0 =0 ?><>IB0, ?>4;560I0 =0 2J7AB0=>2O20=5 8 =0G8=0 9 =0 >?@545;O=5. ?@>F5A=8O A;CG09, :0:B> ?> 04<8=8AB@0B82=0B0 ?@5?8A:0, B0:0 8 2 >A?>@5=8O 0:B, ;8?A20B 40==8 8 4>:070B5;AB20, >1>A=>2020I8 ?>78B825= 872>4, 2 ?>A>G5=8O A<8AJ;, :>5B> 5 2 ?@>B82>@5G85 A <0B5@80;=8O 70:>= 8 >1>A=>2020, 4>@8 A0<> =0 B>20 =570:>=>AJ>1@07=>AB =0 >A?>@5=8O 0:B. > 45;>B> =5 A0 ?@54AB025=8 4>:070B5;AB20, CAB0=>2O20I8 ?@85<0=5B> 8 ?@8;030=5B> =0 <5B>48 8 ?@>F54C@8, >4>1@5=8 >B =0F8>=0;=8O :><?5B5=B5= >@0= - 8=8ABJ@0 =0 75<545;85B>, E@0=8B5 8 3>@8B5, 2 :0G5AB2>B> <C =0 04<8=8AB@0B>@ =0 ?><>I, 2 87?J;=5=85 =0 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>4., :0:B> 8 2J2 2@J7:0 A >AJI5AB2O20=5B> =0 A?5F80;=0B0 ?@>F54C@0 ?> @540 =0 G;.38, 0;.9 8 0;.10 >B . 8A?>78B82JB =0 @5H5=85B> =0 , AJ4J@60 <5@:8, 704J;68B5;=8 ?> >B=>H5=85 =0 5?C1;8:0 J;30@8O, :0B> >?@545;O 2 G;5= 4. =0G0;=8O <><5=B =0 2J7AB0=>2O20=5B> =0 AC<8B5, :>8B> 18E0 ?@54AB02;O20;8 =5?@02><5@=> ?@82545=0 2 459AB285 ?><>I, ?> A45;:8 70 70<O=0 70 ?5@8>40 01.01.2007 3>4. - 27.01.2009 3>4. =0 3>@A:0 75<O 4J@602=0 A>1AB25=>AB A@5IC 3>@A:0 75<O G0AB=0 A>1AB25=>AB, ;8E20B0 70 701020 8 ?5@8>4JB 70 87G8A;O20=5B> 9. 5B>48:0B0 "?@54;>65=0" >B , 2 B.7.2, AJ>1@065=8O (172)-(175) >B 5H5=85 =0 C(2014) 6207final/ 5.09.2014 3>4., 87@8G=> 5 >:0G5AB25=0 >B , :0B> 2J7<>6=0 ">B?@02=0 B>G:0", 70 >?@545;O=5 =0 @07<5@0 =0 =5AJ2<5AB8<0B0 4J@602=0 ?><>I, :>OB> :><8A8O AG8B0, G5 4J@6020B0 A;5420 40 A?0720. @8 <5B>48:0B0, ?@54;>65=0 >B , 2 AJ>1@065=8O (172)-(175), 87@8G=> 5 ?>A>G5=>, G5 ":>@5:F8O", ?> B>78 @54 =0 "?J@2>=0G0;=0B0 AC<0, A;5420 40 A5 =0?@028 70 B578 A;CG08, ?@8 :>8B> ?0@F5; 75<O 4J@602=0 A>1AB25=>AB A ?>-28A>:0 04<8=8AB@0B82=0 AB>9=>AB 5 18; 70<5=5= A@5IC ?0@F5; 75<O G0AB=0 A>1AB25=>AB A ?>-=8A:0 04<8=8AB@0B82=0 AB>9=>AB". B FO;>AB=8OB 0=0;87 =0 AJ4J@60=85B> =0 <>B828B5 ?> B.7.2 >B 5H5=85 =0 C(2014) 6207 final/ 5.09.2014 3>4, A5 CAB0=>2O20, G5 ?@54>AB02O 2J7<>6=>AB 5?C1;8:0 J;30@8O, 40 >?@545;8 04<8=8AB@0B82=0 AB>9=>AB =0 ?0@F5;8B5, :>OB> 5 1070 70 >?@545;O=5B> =0 @07<5@0 =0 =5AJ2<5AB8<0B0 4J@602=0 ?><>I, >?@545;5=0 25G5, ?> ?@54;>65=0B0 >B , D>@<C;0. @54>AB025=0 5 2J7<>6=>AB, =0 =0F8>=0;=8O :><?5B5=B5= >@30=, ":>30B> B078 <5B>48:0, =5 <>65 40 1J45 ?@8;>65=0 8;8 2>48 4> AC<0, :>OB> O2=> =5 >B@07O20 045:20B=> @07<5@0 =0 AC<0B0, ?>;CG5=0 >B 15=5D8F85@0", 1J;30@A:8OB :><?5B5=B5= >@30=, 40 872J@H8 >F5=:0 =0 ?070@=8B5 F5=8 =0 70<5=5=8B5 ?0@F5;8 :J< <><5=B0 =0 A:;NG20=5 =0 A45;:0B0 A ?><>IB0 =0 =57028A8< 5:A?5@B, :>9B> 5 :20;8D8F8@0= 40 872J@H20 B0:820 >F5=:8 G@57 B@J6=0 ?@>F54C@0. 84=> >B AJ4J@60=85B> =0 @5H5=85B> =0 , :><?5B5=B=8OB =0F8>=0;5= >@30= A;5420 40 >?@545;8 :>=:@5B=0B0 <5B>48:0, ?> :>OB> I5 872J@H20 >F5=:0B0 =0 04<8=8AB@0B82=0B0 AB>9=>AB 8 <5B>48:0 70 >F5=:0 =0 @07<5@0 =0 =5AJ2<5AB8<0B0 4J@602=0 ?><>I, 0:> A0 =0;8F5 ?@54?>AB02:8B5 ?> AJ>1@065=8O (172)-(175), 8;8 2 CA;>28OB0 =0 0;B5@=0B82=>AB- 40 87?>;720 =57028A8< 5:A?5@B, >F5=8B5;, ?@8 =0;8G85B> =0 ?@54?>AB02:8B5 ?> AJ>1@065=85 (176) =0 5H5=85 =0 C(2014) 6207 final/ 5.09.2014 3>4. 4<8=8AB@0B82=8OB >@30= 2 :>=:@5B=8O A;CG09 5 >?@545;8; ?070@=8B5 F5=8 G@57 5:A?5@B=0 >F5=:0, 872J@H5=0 >B =57028A8< >F5=8B5;, >?@545;5= ?> @540 =0 "3@>;5A?@>5:B" AJ3;0A=> G;.38, 0;.7, B.2 >B . AJ>1@065=85 (176) 5 ?>A>G5=>, G5 B>78 =0G8= =0 >?@545;O=5 =0 ?070@=8B5 F5=8 A5 87?>;720, :>30B> 1J;30@A:8B5 >@30=8 <>30B 40 87@07OB >A=>20B5;=8 AJ<=5=8O, G5 B078 <5B>48:0 =5 <>65 40 1J45 ?@8;>65=0 8;8 2>48 4> AC<0, :>OB> O2=> =5 >B@07O20 045:20B=> AC<0B0, ?>;CG5=0 >B 15=5D8F85@0. !J3;0A=> @5H5=85 =0 !J40 =0 ! ?> 45;> !-239/09, :>5B> A5 >B=0AO 4> ?@>40610B0 >B ?C1;8G=8 >@30=8 =0 75<8 8;8 A3@048 =0 ?@54?@8OB85 8;8 =0 ;8F5, 872J@H20I> AB>?0=A:0 459=>AB 5 ?>A>G5=>, G5 B0:020 ?@>40610 <>65 40 :@85 5;5<5=B8 =0 4J@602=0 ?><>I ?>-A?5F80;=> :>30B> =5 A5 872J@H20 =0 ?070@=0 AB>9=>AB B.5. =0 F5=0B0, :>OB> G0AB5= 8=25AB8B>@, 459AB20I 2 =>@<0;=8 CA;>28O =0 :>=:C@5=F8O, 18 <>3J; 40 >?@545;8 (B. 34 8 @5H5=85 ?> 45;> !-290/07, B. 68). !?>@54 !J40 >B 87;>65=>B> A;5420 40 A5 ?@85<5, G5 :>30B> =0F8>=0;=>B> ?@02> CAB0=>2O20 ?@028;0 70 87G8A;O20=5 =0 ?070@=0 AB>9=>AB =0 75<8 A >3;54 =0 BOE=0B0 ?@>40610 >B ?C1;8G=8 >@30=8, 70 40 AJ>B25BAB20B B578 ?@028;0 =0 G;.87 >B >3>2>@0, ?@8 ?@8;030=5B> 8< 2J2 2A8G:8 A;CG08 B@O120 40 A5 ?>;CG8 F5=0, :>OB> 5 2J7<>6=> =09-1;87:0 4> ?070@=0B0 AB>9=>AB. B F8B8@0=8B5 @5H5=8O =0 !J40 =0 ! 8 AJ>1@065=8O =0 , A;5420 40 A5 ?@85<5, G5 =5 5 =5>1E>48<> ?@85<0=5B> =0 <5B>48:0 70 >?@545;O=5 @50;=8B5 ?070@=8 F5=8 =0 70<5=5=8B5 3>@A:8 75<8, A =0@>G5= 0:B =0 04<8=8AB@0B82=8O >@30=. >AB0BJG=> 5 87?>;720=5B> =0 =>@<0B82=> CAB0=>25=8 <5B>48 70 >F5=:0, :>8B> A;54 AJ>B25B=8B5 :>@5:F88, 40 4>2540B 4> ?>;CG020=5B> =0 F5=0, 2J7<>6=> =09-1;87:0 4> ?070@=0B0 AB>9=>AB =0 70<5=5=8B5 8<>B8 :J< 40B0B0 =0 4>3>2>@0 70 70<O=0. =0AB>OI>B> ?@>872>4AB2>, 157A?>@=> 5 CAB0=>25=>, =0;8G85B> =0 70<O=0 =0 75<8 >B 4J@602=8O 3>@A:8O D>=4 2 75<;8I5B> =0 :2.@09<>@85 AJA 75<8B5 =0 60;1>?>40B5;O 2 75<;8I5B> =0 [=0A5;5=> <OAB>]. :>=:@5B=8O A;CG09 >B ?@54AB025=8B5 ?> 45;>B> >F5=8B5;A:8 4>:;048 A5 CAB0=>2O20, G5 ?@8 >F5=:0B0 A0 87?>;720=8 <5B>4 =0 ?070@=8B5 0=0;>78 8 <5B>4 =0 ?@8E>4=0B0 AB>9=>AB. 84=> >B 87;>65=>B> 2 # ?070@=0B0 F5=0 =0 G0AB=8B5 8<>B8 8 ?070@=0B0 F5=0 =0 4J@602=8B5 8<>B8 A0 >?@545;5=8 AJ3;0A=> >F5=:0, 873>B25=0 >B "3@>;5A?@>5:B" . F5=8B5;A:8B5 4>:;048 A0 873>B25=8 ?@57 20183., B.5. ?@548 >1@07C20=5 =0 04<8=8AB@0B82=>B> ?@>872>4AB2> ?> 874020=5B> =0 0:B0. 5 5 A?>@=>, G5 >F5=8B5;OB "3@>;5A?@>5:B" 5 871@0= A;54 ?@>2545=0 ?@>F54C@0 ?> @540 =0 . !J3;0A=> G;.1, 0;.2 >B ! ! 246 >B 15 >:B><2@8 20093. 70 ?@5>1@07C20=5 =0 J@602=0B0 035=F8O ?> 3>@8B5 :J< ! 2 7?J;=8B5;=0 035=F8O ?> 3>@8B5 :J< <8=8ABJ@0 =0 75<545;85B> 8 E@0=8B5, >1=. , 1@. 84 >B 23 >:B><2@8 20093., 7?J;=8B5;=0B0 035=F8O ?> 3>@8B5 5 N@848G5A:> ;8F5 =0 1N465B=0 874@J6:0 - 2B>@>AB5?5=5= @07?>@548B5; A 1N465B=8 :@548B8 ?> 1N465B0 =0 8=8AB5@AB2>B> =0 75<545;85B> 8 E@0=8B5 AJA A540;8I5 !>D8O. 070@=8B5 >F5=:8 70 ?@>F5A=0B0 A45;:0 70 70<O=0 A0 873>B25=8 >B >F5=8B5;, >?@545;5= A;54 ?@>2545=0 ?C1;8G=0 B@J6=0 ?@>F54C@0 8 >4>1@5=85 >B ><8A8OB0, 0 =5 A0 87?>;720=8 ?@54AB025=8B5 >B 4J@6020B0 =0 >F5=:8 >B 20143. 0;8F5 5 8 E8?>B570B0 =0 G;.38, 0;.7, B.1 >B , 4>:>;:>B> >F5=:0B0 =5 5 2J7;>65=0 8 ?@85B0 >B <8=8ABJ@0 =0 75<545;85B>, E@0=8B5 8 3>@8B5, 0 <C 5 18;0 ?@54>AB025=0 >B 7?J;=8B5;=0 035=F8O ?> 3>@8B5 8 25G5 5 18;0 =0;8G=0 ?@8 =53> ?@548 >1@07C20=5B> =0 04<8=8AB@0B82=>B> ?@>872>4AB2>. !JI52@5<5==> AJ4JB =0<8@0, G5 2 :>=:@5B=8O A;CG09 A5 =0;030 872>4JB, G5 ?070@=8B5 >F5=:8 =0 4J@602=8B5 8 G0AB=8B5 8<>B8 =5 A0 873>B25=8 >B =57028A8<8 5:A?5@B8 2 87?J;=5=85 878A:20=5B> =0 AJ>1@065=85 176 >B @5H5=85B> =0 . B 40==8B5 2 "J@3>2A:8O @538ABJ@ A5 CAB0=>2O20, G5 54=>;8G5= A>1AB25=8: =0 :0?8B0;0 =0 "3@>;5A?@>5:B" 5 8=8AB5@AB2> =0 75<545;85B>, E@0=8B5 8 3>@8B5. 7;>65=>B> 157A?>@=> A>G8 =0 A2J@70=>AB =0 >F5=8B5;O A 04<8=8AB@0B>@0 =0 ?><>IB0 2 ?@>B82>@5G85 A ?@8=F8?0 ?> G;. 4, B. 1 >B 8 =0 A2J@70=>AB <564C 04<8=8AB@0B>@0 =0 ?><>IB0 8 >F5=8B5;O ?> A<8AJ;0 =0 § 1, B. 3 . . 2 ?@>B82>@5G85 A G;. 21, 0;. 1, B. 1 . > 45;>B> >B AB@0=0 =0 >B25B=8:0 =5 5 ?@54AB025=> =8B> ?8A<>B>, A :>5B> 5 C254><5=0 70 871@0=8O >F5=8B5; - "3@>;5A?@>5:B" , =8B> 4>:C<5=B8B5, :>8B> A0 9 18;8 ?@54AB025=8, ?>@048 :>5B> =5 18 <>3;> :0B53>@8G=> 40 A5 B2J@48, G5 9 5 18;0 ?@54>AB025=0 8 8=D>@<0F8OB0, A?>@54 :>OB> 54=>;8G5= A>1AB25=8: =0 :0?8B0;0 =0 "3@>;5A?@>5:B" 5 8=8AB5@AB2> =0 75<545;85B>, E@0=8B5 8 3>@8B5, 8 2J?@5:8, G5 9 5 AB0=0;0 8725AB=0 B078 A2J@70=>AB, BO 5 >4>1@8;0 >F5=8B5;O. B45;=> >B 87;>65=>B> =0 AJ40 5 A;C651=> 8725AB5= D0:BJB, G5 >F5=8B5;OB 3@>;5A?@>5:B =5 5 2?8A0= 2 C1;8G=8O @538ABJ@ =0 =57028A8<8B5 >F5=8B5;8 8 =O<0 874045= A5@B8D8:0B ?> 0:>=0 70 =57028A8<8B5 >F5=8B5;8, B.5. =5 5 87?J;=5=> 878A:20=5B> =0 G;. 38, 0;. 9 . B>78 A<8AJ; A0 @5H5=85 ! 1586 >B 12.02.20243. =0 !, ?J@2> >B45;5=85, ?>AB0=>25=> ?> 04<.4. ! 4848/20233., :0:B> 8 @5H5=85 ! 11171 >B 06.12.20233. =0 !, ?J@2> >B45;5=85, ?>AB0=>25=> ?> 04<.4. ! 2131/20223. > 87;>65=8B5 AJ>1@065=8O =0AB>OI8OB AJ4515= AJAB02 ?@85<0, G5 04<8=8AB@0B82=8OB >@30= =5 5 >?@545;8; @07<5@JB =0 ?>4;560I0B0 =0 2J7AB0=>2O20=5 =5?@02><5@=> ?>;CG5=0 ?><>I, 2J7 >A=>20 =0 ?070@=8B5 F5=8 =0 70<5=5=8B5 8<>B8, >?@545;5=8 >B =57028A8< >F5=8B5;, 2 87?J;=5=85 =0 @5H5=85B> =0 . @30=JB =5 5 87?J;=8; 8 704J;65=85B> A8 ?> G;. 38, 0;. 6 40 >?@545;8 @07<5@JB =0 ?><>IB0 ?@8 AJ>1@07O20=5 A <5B>48:0B0, ?@85B0 >B 2 AJ>1@065=85 173 >B @5H5=85B>, :0:B> 8 A 878A:20=8OB0 =0 AJ>1@065=85 174. >A;54=>B> ?@5428640, G5 ?@8 >?@545;O=5 =0 ?070@=8B5 F5=8 =0 AJ>B25B=8B5 ?0@F5;8 A;5420 87FO;> 40 1J45 >B@075=0 8:>=><8G5A:0B0 AB>9=>AB =0 B578 75<8 :J< <><5=B0 =0 70<O=0B0. F5=8B5;A:8B5 4>:;048, >A=>2020I8 A5 =0 8=D>@<0F8O 2 8740=8OB0 =0 ! !JAB>O=85 8 B5=45=F88 2 @0728B85B> =0 ?070@0 =0 75<OB0 2 J;30@8O 2007 3. 2008 3. 70 75<545;A:8 8<>B8 8 2 35=F8OB0 ?> 2?8A20=8OB0 70 A45;:8 A ?>75<;5=8 8<>B8 2 3>@A:8 B5@8B>@88 8 70 A45;:8 AJA 75<545;A:8 8<>B8, =5 AJ>B25BAB20B =0 F8B8@0=>B> 878A:20=5, 4>:>;:>B>, ?>@048 =54>AB0BJG=> 40==8 70 ?@>40610 =0 3>@A:8 75<8 2 75<;8I5B> =0 [=0A5;5=> <OAB>] 5 ?@5F5=O20=0 8=D>@<0F8O 70 ?070@0 =0 ?>75<;5=8 8<>B8 2 ?>-@07H8@5= ?5@8>4 2005 3. -2009 3. B>78 A<8AJ; AJ4JB =0<8@0, G5 =5 A;5420 40 A5 :@548B8@0 >F5=:0B0 872J@H5=0 >B "3@>;5A?@>5:B" . 57028A8<> >B D0:B0, G5 A0<> :>=AB0B8@0=>B> >1AB>OB5;AB2> ?> G;.146, B.3 >B , 5 4>AB0BJG=> >A=>20=85 70 >B<O=0 =0 # ! 05-62/18.06.20203., 874045= >B 8=8ABJ@0 =0 75<545;85B>, E@0=8B5 8 3>@8B5 =0 5?C1;8:0 J;30@8O, :0B> 874045= ?@8 4>?CA=0B8 AJI5AB25=8 ?@>F5AC0;=8 =0@CH5=8O, =0AB>OI8OB AJ4515= AJAB02, =0<8@0 70 =5>1E>48<>, 70 ?J;=>B0 =0 87;>65=85B>, 40 87;>68 8 AJ>1@065=8O 2J2 2@J7:0 A ?@>25@:0 =0 0:B0, ?> >B=>H5=85 =0 =53>20B0 <0B5@80;=0 70:>=>AJ>1@07=>AB, >1>A=>20=>AB 8 ?@>B82>@5G85 A F5;8B5 =0 70:>=0. !J4JB AG8B0, G5 5 =0;8F5 >A=>20=85 70 >A?>@20=5 ?> G;.146,B.4 >B ?> A;54=8B5 AJ>1@065=8O: 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>4. >B=>A=> AE5<0 70 ?><>I ! SA. 26212 (2011/C) (ex 2011/NN - ex CP 176/A/08) 8 SA. 26217 (2011/C) (ex 2011/NN - ex CP 176/B/08), :>9B> 5 70:>==> >A=>20=85 70 8=8F88@0=5 =0 ?@>872>4AB2> >B :><?5B5=B=8O =0F8>=0;5= >@30=, ?> @540 =0 G;. 38, 0;. 3 >B =5 845=B8D8F8@0 :>=:@5B=8B5 ;8F0, A@5IC :>8B> A;5420 40 A5 872J@H8 ?@>25@:0. B>78 A;CG09, ?@548 >1@07C20=5B> =0 =0AB>OI>B> 04<8=8AB@0B82=> ?@>872>4AB2>, =0F8>=0;=8OB :><?5B5=B5= >@30=, 5 A;5420;> 40 ?@5F5=8, :0G5AB2>B> =0 15=5D8F85@ =0 :>=:@5B=8O 60;1>?>40B5; ?> >B=>H5=85 =0 :>5B> :0G5AB2>, 2 A;CG09 =0 =0;8G85B> <C, 40 87;>68 :>=:@5B=8 D0:B8 8 ?@02=8 >A=>20=8O, 2 <>B828B5 =0 >A?>@5=8O 0:B, A >3;54 =>@<0B0 =0 G;.107, ?0@03@0D 1 >B $!, AJ>1@07=> 87@8G=>B> 878A:20=5B> =0 @5H5=85B> =0 . > 45;>B>, 87>1I> ;8?A20B 40==8 8 4>:070B5;AB20 70 872J@H20=5B> =0 B0:020 ?@5F5=:0 8 AJ18@0=5B> =0 4>:070B5;AB20 2 B078 =0A>:0. $>@<0;=0B0 @538AB@0F8O =0 60;1>?>40B5;OB :0B> BJ@3>25F, =5 ?@54?>;030 02B><0B8G=> ?@84>1820=5B> <C =0 :0G5AB2>B> =0 15=5D8F85@ ?> A<8AJ;0 =0 5H5=85B> =0 . 5 5 A?>@=> ?> 45;>B>, G5 ?> >B=>H5=85 =0 ?@84>18B8O G@57 70<O=0 4J@6025= 8<>B, ?> A8;0B0 =0 >3>2>@ 70 70<O=0, =5 A0 872J@H20=8 ?@5>1@07C20=8O ?> #", ?> >B=>H5=85 =0 AB0BCB0 <C, :0:B> 8 A0 87?J;=5=8 ?>5B8B5 704J;65=8O ?> G;.13 >B AJI8O, 0 8<5==>, G5 =0G8=JB =0 B@09=> ?>;720=5 =0 8<>B0 =5 A5 ?@><5=O. B 87;>65=>B> A;5420, G5 ?> >B=>H5=85 =0 :>=:@5B=8O 60;1>?>40B5;, =5 <>65 40 1J45 =0?@025= :0B53>@8G5= 8 157A?>@5= 872>4, G5 AJI8O ?>?040 2 >1E20B0 =0 ?>=OB85B> "15=5D8F85@" ?> A<8AJ;0 =0 G;.107 §1 >B >3>2>@0 70 DC=:F8>=8@0=5 =0 . !. /$!/, AJ>1@07=> AJ>1@065=85 (126) >B 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>4. > 45;>B> ;8?A20B 87>1I> 4>:070B5;AB20, 70 ?@5F5=:0 =0 =0F8>=0;=8O 04<8=8AB@0B825= >@30= 8 AJ>1@07O20=5 A 48A?>78B820 ?> G;.2 8 G;.3 >B @5H5=85B> =0 . 8?A20B 87>1I> 40==8 8 4>:070B5;AB20 ?> >B=>H5=85 =0 872J@H20=0 AB>?0=A:0 459=>AB A :>=:@5B=8O 8<>B, ?@54<5B =0 70<O=0 8 2J7<>6=>B> @50;878@0=5 =0 4>E>48, 0 A B>20 8 ?@548<AB2>, ?> >B=>H5=85 =0 :>=:C@5=B8 =0 CAB0=>2O20=5B> 8 DC=:F8>=8@0=5B> =0 >1I8O ?070@ =0 !, ?> A<8AJ;0 =0 G;.26 >B $!, 2J2 2@. G;.107 §1 >B $!. 5 5 87A;5420= 2J?@>A0 8 =5 A0 ?@54AB025=8 4>:070B5;AB20, 70 872J@H20=5B> =0 AB>?0=A:0 459=>AB, ?> >B=>H5=85 =0 :>=:@5B=8O 8<>B 8 :>=:@5B=8O G0AB=>?@025= AC15:B-60;1>?>40B5;, ?@54<5B =0 A45;:0B0 70 70<O=0 >B 12.12.2007 3>4., >1>A=>2020I 872>4 70 =0;8G85 =0 >1AB>OB5;AB20 ?> G;.107 §1 >B $!, 70 :0G5AB2>B> <C =0 15=5D8F85@, 2J2 2@. A G;.1-3 >B 5H5=85B> =0 , 8<?5@0B82=> 87:;NG20I8 >?@545;5=8 E8?>B5B8G=8 AC15:B8, >B >1E20B0 =0 15=5D8F85@8 =0 4J@602=0 ?><>I, :J< <><5=B0 =0 A45;:0B0 70 70<O=0. !J18@0=5 =0 >B=>A8<8 4>:070B5;AB20, BOE=0B0 ?@5F5=:0 8 0=0;87, 2 ?@>F5A=8O A;CG09, ?@8 ?>AB0=>2O20=5 =0 >A?>@5=8O 0:B, 2J2 2@J7:0 A 872J@H20=5B> =0 AB>?0=A:0 459=>AB >B :>=:@5B=8O 60;1>?>40B5;, 87>1I> =5 5 872J@H20=, 2 87?J;=5=85 =0 704J;65=85B> ?> 48A?>78B820 ?> G;.2-3 >B 5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>4. >B=>A=> AE5<0 70 ?><>I ! SA. 26212 (2011/C) (ex 2011/NN - ex CP 176/A/08) 8 SA. 26217 (2011/C) (ex 2011/NN - ex CP 176/B/08), ?@82545=0 2 459AB285 >B 5?C1;8:0 J;30@8O ?@8 @07?>@548B5;=8 A45;:8 70 70<5=8 =0 ?>75<;5=8 8<>B8 2 3>@A:8 B5@8B>@88, :>9B> 5 ?@54>AB025= 87FO;> 2 ?@02><>I8OB0 =0 :><?5B5=B=8O =0F8>=0;5= >@30=, AJ>1@07=> =0F8>=0;=0B0 ?@02=0 @0<:0, 8 5 =53>2> 704J;65=85, ?@8 ?>AB0=>2O20=5B> =0 :>=:@5B5= , ?> @540 =0 G;.38, 0;.3 >B . 0 40 A5 CAB0=>28 40;8 AJ>B25B=8B5 459=>AB8 A0 B0:820 =0 "?@54?@8OB85" ?> A<8AJ;0 =0 ?@02>B> =0 !JN70 2 >1;0ABB0 =0 :>=:C@5=F8OB0, B@O120 40 A5 87A;5420 5AB5AB2>B> =0 B578 459=>AB8, :0B> :20;8D8:0F8OB0 "8:>=><8G5A:0 459=>AB" A5 ?@5F5=O20 70 2AO:0 54=0 >B >B45;=8B5 459=>AB8, 872J@H20=8 >B :>=:@5B=8O AC15:B (@5H5=8O =0 !! >B 24 >:B><2@8 2002 3. C-82/01 P, B. 75 8 >B 1 N;8 2008 3., MOTOE, C-49/07, B. 25). :>=:@5B=8O A;CG09 B0:020 ?@5F5=:0 >B >@30=0 ;8?A20. B>78 A<8AJ; 5 8 5H5=85 =0 !! >B 19 >:B><2@8 2023 3. ?> 45;> !-325/22, A?>@54 B. 39 >B :>5B> =5 <>65 40 A5 ?@85<5, G5 A0<> ;8F0B0, :>8B> 87?>;720B ?>75<;5=8B5 8<>B8, ?@84>18B8 G@57 70A53=0B8B5 >B @5H5=85B> =0 A45;:8, 70 F5;8B5 =0 8:>=><8G5A:0B0 A8 459=>AB, A0 ?@54?@8OB8O 15=5D8F85@8 =0 4J@602=0 ?><>I ?> A<8AJ;0 =0 G;. 107, § 1 $!. @8 B0:0 87;>65=>B>, 4>2>48B5 =0 60;1>?>40B5;O 70 =570:>=>AJ>1@07=>AB =0 >A?>@5=8O #, ?>@048 =5CAB0=>2O20=5 =0 :0G5AB2>B> 15=5D8F85@ =0 60;1>?>40B5;O ?> A<8AJ;0 =0 G;. 107, § 1 $! A5 O2O20B >A=>20B5;=8 8 B>20 5 4>AB0BJG=> >A=>20=85 70 >B<O=0B0 =0 >A?>@5=8O 04<8=8AB@0B825= 0:B. !;5420 40 A5 >B15;568, G5 5H5=85B> =0 =5 >12J@720 ?>=OB85B> ?@54?@8OB85 AJA A45;:8 AJA 70<5=5=8B5 8<>B8, => 8 =8:J45 2 ?>AB0=>25=0B0 AJ451=0 ?@0:B8:0 =0 ! =5 A5 878A:20 872J@H20=0B0 8:>=><8G5A:0 459=>AB 40 1J45 A2J@70=0 548=AB25=> 8 A0<> A ?@O:> 87?>;720=5 =0 ?><>IB0. 0 ?>A;54=> <OAB>, 0:> A5 ?@85<5, G5 A >3;54 87?>;720=0B0 D>@<C;0 70 87G8A;5=85 =0 ?><>IB0, BO 5 ?@028;=> <0B5<0B8G5A:8 87G8A;5=0, B> ;8?A20B 4>:070B5;AB20, G5 ?@548<AB2>B>, 4045=> =0 G0AB=0B0 AB@0=0 2 @57C;B0B =0 70<O=0B0 5 =0428H020;> ?@030 de minimis >B 200 000 EUR ?> 53;0<5=B (!) ! 1407/2013 3. =0 ><8A8OB0 >B 18 45:5<2@8 2013 3. >B=>A=> ?@8;030=5B> =0 G;5=>25 107 8 108 >B >3>2>@0 70 DC=:F8>=8@0=5B> =0 ! :J< ?><>IB0 de minimis. 04J;65=85B> 70 872J@H20=5 =0 ?@>25@:0 40;8 ?@>F5A=0B0 ?><>I 5 de minimis A;5420 >B AJ>1@065=85 171 >B @5H5=85B> =0 , 2 :>5B> 87@8G=> 5 ?>A>G5=>, G5 1J;30@A:8B5 2;0AB8 B@O120 40 87:;NG0B B578 ;8F0, :>8B> >B A45;:8B5 70 70<O=0, 2 :>8B> A0 CG0AB20;8, A0 ?>;CG8;8 ?@548<AB2>, F5;8OB @07<5@ =0 :>5B> =5 =0428H020 ?@03>25B5, CAB0=>25=8 2 53;0<5=B0 70 <8=8<0;=0B0 ?><>I (?><>IB0, de minimis). A;CG0O 5 157A?>@=>, G5 B0:020 ?@5F5=:0 >@30=JB =5 5 872J@H8;, A :>5B> 5 =0@CH8; B. 154 >B @5H5=85B> =0 , AJ>1@07=> :>OB> :><?5B5=B=8OB 04<8=8AB@0B825= >@30= 5 A;5420;> 40 ?@>25@8 ?@548 874020=5B> =0 # 8 >1AB>OB5;AB2>B> 40;8 A0 87?J;=5=8 2A8G:8 4@C38 CA;>28O, >?@545;5=8 2 53;0<5=B (!) No 1407/2013 =0 ><8A8OB0. J7 >A=>20 =0 87;>65=>B>, >A?>@5=8OB 2 AJ451=>B> ?@>872>4AB2> 0:B, 5 ?>AB0=>25= ?@8 ?@>B82>@5G85 A <0B5@80;=8O 70:>=, :>5B> 5 >A=>20=85 70 >A?>@20=5 ?> G;.146, B.4 >B . 0AB>OI8OB AJ4515= AJAB02, =0<8@0 70 >A=>20B5;=8 8 =02545=8B5 >B 60;1>?>40B5;O >?;0:20=8O, 70 ?@>B82>@5G85 A F5;B0 =0 70:>=0, 2 A<8AJ; =0 ?@>B82>@5G85 A >A=>2>?>;030I8 ?@8=F8?8 =0 >1I=>AB=>B>, =0F8>=0;=>B> 8 <564C=0@>4=>B> 04<8=8AB@0B82=> ?@02>. >=AB0B8@0=8B5 =0@CH5=8O =0 <0B5@80;=8O 70:>= 8 04<8=8AB@0B82=>?@>872>4AB25=8B5 ?@028;0, A2J@70=8 A =587?J;=5=85 >B 04<8=8AB@0B82=8O >@30=, =0 8<?5@0B82=8 =>@<8 =0 =0F8>=0;=>B> 8 >1I=>AB=>B> ?@02> ?> ?>AB0=>2O20=5B> =0 0:B 70 CAB0=>2O20=5 =0 04<8=8AB@0B82=> 275<0=5 ?> @540 =0 G;.38, 0;.3 >B , ?>A>G5=8 ?>-3>@5, A0 2 ?@>B82>@5G85 A >A=>2=8 ?@8=F8?8 =0 04<8=8AB@0B82=>B> ?@02>, :0:28B> A0 ?@8=F8?0 =0 ?@02=0 A83C@=>AB 8 >?@0240=8 ?@02=8 >G0:20=8O, CAB0=>25=8 >B =>@<8B5 =0 1J;30@A:>B> =0F8>=0;=> ?@02> 2 G;.12 8 G;.13 >B 8 ?>A;54>20B5;=> @0728B8 8 ?>44J@60=8 2 ?@0:B8:0B0 =0 !J40 =0 2@>?59A:8O AJN7 /C. 120/86 M. van L. en V. /1998/ ECR 2321; C. 74/74 C. SA v C. /1975/ ECR 5; C. C-340/98 I. v C. 8 4@/. ">20 2 4>?J;=5=85, >1>A=>2020 =570:>=>AJ>1@07=>AB =0 >A?>@5=8O 04<8=8AB@0B825= 0:B, =0 >A=>20=85 G;.146, 0;.5 >B . 0:@0O, AJ4JB =0<8@0 70 =5>1E>48<> 40 >1AJ48 8 2J7@065=85B> 70 =0;8G85B> =0 01A>;NB=0 ?>30A8B5;=0 402=>AB ?> , =0?@025=> >B AB@0=0 =0 60;1>?>40B5;O. 0;8G85B> =0 ?>30A8B5;=0 402=>AB 70 4J@602=0B0 ?><>I, A;5420 40 A5 @073;540 2 A25B;8=0B0 =0 @5H5=85 =0 !J40 =0 ! ?> 45;> !-627/18. !J3;0A=> B. 2 >B 48A?>78B820 =0 ?>A>G5=>B> @5H5=85 8 G;5= 16 ?0@03@0D 2 >B 53;0<5=B 2015/1589, AJ3;0A=> :>9B> ?>4;560I0B0 =0 2J7AB0=>2O20=5 ?><>I, 2:;NG20 ;8E28 8 ?@8=F8?JB =0 5D5:B82=>AB, ?>A>G5= 2 ?0@03@0D 3 =0 AJI8O G;5=, B@O120 40 A5 BJ;:C20B 2 A<8AJ;, G5 =5 4>?CA:0B ?@8;030=5B> =0 =0F8>=0;5= 402=>AB5= A@>: :J< 2J7AB0=>2O20=5B> =0 ?><>I, :>30B> B>78 A@>: 5 87B5:J; >I5 ?@548 ?@85<0=5B> =0 @5H5=85B> =0 :><8A8OB0, A :>5B> B078 ?><>I A5 >1O2O20 70 =5?@02><5@=0 8 A5 @07?>@5640 2J7AB0=>2O20=5B> 9 8;8 :>30B> B>78 402=>AB5= A@>: 5 87B5:J; >A=>2=> ?>@048 70:JA=5=85B> =0 =0F8>=0;=8B5 >@30=8 ?@8 87?J;=5=85B> =0 B>20 @5H5=85. 045=>B> BJ;:C20=5 5 ?@8;>68<> 2 =0AB>OI8O A;CG09, BJ9 :0B> AJ3;0A=> @5H5=85 =0 C(2014) 6207 final >B 5.09.2014 3>48=0 4J@602=0B0 ?><>I, >B?CA=0B0 =0 ?@54?@8OB8O ?@8 A45;:8B5 70 70<O=0 =0 3>@A:8 75<8, 5 ?@82545=0 2 459AB285 >B 5?C1;8:0 J;30@8O 2 =0@CH5=85 =0 878A:20=5B> 70 ?@5420@8B5;=> C254><O20=5 =0 ><8A8OB0. B>78 A;CG09 AJ3;0A=> B.51 >B F8B8@0=>B> @5H5=85 =0 !J40 =0 ! ?>;CG0B5;OB =5 <>65 20;84=> 40 A5 ?>7>2020 =0 >?@0240=8 ?@02=8 >G0:20=8O >B=>A=> ?@02><5@=>ABB0 =0 @073;5640=0B0 ?><>I. AJI8O A<8AJ; 5 8 @5H5=85 ?> 45;> !-349/17, B.98. !?>@54 !J40 =0 ! ?@8=F8?JB =0 ?@02=0B0 A83C@=>AB, :>9B> 402=>AB=8B5 A@>:>25 8<0B 70 F5; 40 30@0=B8@0B, =5 <>65 40 1J45 ?@5G:0 70 2J7AB0=>2O20=5 =0 >1O25=0 70 =5AJ2<5AB8<0 A 2JB@5H=8O ?070@ ?><>I (45;> !-627/18, B.60). ?@>F5A=8O A;CG09 @5H5=85B> =0 , C(2014) 6207 final >B 5.09.2014 3>48=0 5 874045=> 2 @0<:8B5 =0 [2J7@0AB] 402=>AB5= A@>: ?> G;.15 >B ?@8;>68<8O ?> B>20 2@5<5 53;0<5=B () ! 659/99, >B<5=5= A 53;0<5=B ! 2015/1589. B 4>:070B5;AB20B0 ?> 45;>B> 5 CAB0=>25=>, G5 :><?5B5=B=8OB =0F8>=0;5= >@30= 5 701028; 87?J;=5=85B> =0 ?>A>G5=>B> @5H5=85, :0B> 5 8740; >A?>@5=8O # ?> G;.38, 0;.3 >B =0 18.06.2020 3>4. @8 B578 >1AB>OB5;AB20 8 ?@54284 F8B8@0=0B0 AJ451=0 ?@0:B8:0 =0 !J40 =0 ! 402=>AB=8OB A@>:, ?@542845= 2 =0F8>=0;=8O 70:>= =5 A;5420 40 A5 ?@8;030. B>78 A<8AJ; A0 @5H5=85 ! 5042/20.04.2021 3>4., ?>AB0=>25=> ?> 04<. 45;> !10923/2020 3>4. @5H5=85 ! 5050/20.04.2021 3>4., ?>AB0=>25=> ?> 04<. 45;> !704/2021 3>4. ?> >?8A0 =0 ! =0 . > AJ>1@065=8OB0 87;>65=8 ?>-3>@5 >A?>@5=8OB # ! 05-62/18.06.2020 3., 874045= >B 8=8ABJ@0 =0 75<545;85B>, E@0=8B5 8 3>@8B5 =0 5?C1;8:0 J;30@8O, 5 =570:>=>AJ>1@075=, :0B> ?>AB0=>25= ?@8 =0;8G85B> =0 AJI5AB25=8 =0@CH5=8O =0 04<8=8AB@0B82=> ?@>872>4AB25=8B5 ?@028;0, ?@8;>68<8O <0B5@80;5= 70:>= 8 =5AJ>B25BAB285 A F5;B0 =0 70:>=0, >15:B828@0=0 2 >A=>2=8 ?@8=F8?8 =0 =0F8>=0;=>B> 8 >1I=>AB=>B> 04<8=8AB@0B82=> ?@02>. ! >3;54 :>=AB0B8@0=8B5 =0@CH5=8O ?@8 874020=5B> =0 ?@>F5A=8O # 8 ?@54284 704J;65=85B> =0 5?C1;8:0 J;30@8O 70 ?@>F548@0=5 AJ3;0A=> 5H5=85 =0 C(2014) 6207 final >B 5.09.20143., ?@5?8A:0B0 A;5420 40 1J45 2J@=0B0 =0 04<8=8AB@0B82=8O >@30= 70 =>20 ?@5F5=:0 >B=>A=> =0;8G85B> =0 4J@602=0 ?><>I, 2 AJ>B25BAB285 A <>B828B5 2 =0AB>OI>B> @5H5=85. >@=>B> A;5420 8 >B @07?>@5410B0 =0 G;. 14, § 3 >B 53;0<5=B // ! 659/1999, :0:B> 8 G;. 16, § 3 >B 53;0<5=B 2015/1589/!/, A?>@54 :>8B> @5H5=85B> =0 ><8A8OB0 ?>4;568 =0 87?J;=5=85, :0B> =0F8>=0;=>B> ?@02> =5 A;5420 40 3> ?@5?OBAB20. @8 ?>AB0=>2O20=5B> 525=BC0;=> =0 =>2 # A;5420 >@30=JB 40 AJ>1@078 @07?>@5418B5 =0 G;. 38, 0;. 9 8 0;. 10 , :0:B> 8 =>@<8B5 =0 , @53;0<5=B8@0I8 878A:20=8O :J< =57028A8<8B5 >F5=8B5;8, :>8B> F5;OB 40 30@0=B8@0B ?@8=F8?0 =0 =57028A8<>AB, 0 >B=>A=> :@8B5@88B5 70 >?@545;O=5 @07<5@0 =0 ?>;CG5=0B0 4J@602=0 ?><>I 04<8=8AB@0B82=8OB >@30= A;5420 40 AJ>1@078 8 ?>A>G5=>B> ?>-3>@5 5H5=85 =0 !! >B 19 >:B><2@8 2023 3. ?> 45;> !-325/22. @8 B>78 87E>4 =0 45;>B> 8A:0=5B> =0 ?@54AB028B5;O =0 60;1>?>40B5;O 70 ?@8AJ640=5 =0 =0?@025=8B5 ?> 45;>B> @07=>A:8 A5 O2O20 >A=>20B5;=>, AJ3;0A=> @07?>@5410B0 =0 G;.143, 0;.1 >B . > 45;>B> 5 ?@54AB025= 4>3>2>@ 70 ?@02=0 ?><>I, >B :>9B> 5 284=>, G5 5 70?;0B5=0 AC<0B0 [@53. =><5@]. 70 042>:0BA:> 2J7=03@0645=85, :0:B> 8 4J@602=0 B0:A0 2 @07<5@ =0 10;2. >B828@0= >B 3>@587;>65=>B> =0 >A=>20=85 G;.172, 0;.2 8 G;.173, 0;.3 >B , C@30A:8OB 04<8=8AB@0B825= AJ4, 42045A5B 8 2B>@8 AJAB02 ( : "/ :B 70 CAB0=>2O20=5 =0 ?C1;8G=> 4J@602=> 275<0=5 /#/! 05-62/18.06.2020 3>4. =0 8=8ABJ@ =0 75<545;85B>, E@0=8B5 8 3>@8B5, A :>9B> ?> >B=>H5=85 =0 60;1>?>40B5;O 5 CAB0=>25=> ?C1;8G=> 4J@602=> 275<0=5, ?@54AB02;O20I> =5AJ2<5AB8<0 A 2JB@5H=8O ?070@ 4J@602=0 ?><>I, ?>4;560I0 =0 2J7AB0=>2O20=5 2 @07<5@ 70 3;02=8F0 8 ;8E20, :0:B> A;5420: 3;02=8F0 35969,00;2., ;8E20 2 @07<5@ =0 22 877,99 ;2., >1I> @07<5@JB 3;02=8F0 8 ;8E20 5 58 573,99 ;520. ) 45;>B>, :0B> ?@5?8A:0 =0 8=8ABJ@0 =0 75<545;85B>, E@0=8B5 8 3>@8B5, 70 ?@54?@85<0=5B> =0 459AB28O ?> 87?J;=5=85 =0 5H5=85 =0 . . C(2014) 6207 final >B 5.09.2014 3>4., >B=>A=> AE5<0 70 ?><>I ! SA. 26212 (2011/C) (ex 2011/NN - ex CP 176/A/08) 8 SA. 26217 (2011/C) (ex 2011/NN - ex CP 176/B/08), ?@82545=0 2 459AB285 >B 5?C1;8:0 J;30@8O ?@8 70<5=8B5 =0 3>@A:0 75<O, ?> >B=>H5=85 =0 . ". !., [], A 04@5A: [=0A5;5=> <OAB>], C;.!B@0=460 ?;0=8=0, ! 20, 2E., 5B.7, 0?.45A5=, ?@8 AJ>1@07O20=5 8 A?0720=5 =0 C:070=8OB0, 4045=8 2 <>B828B5 =0 AJ451=>B> @5H5=85. !* 8=8AB5@AB2>B> =0 75<545;85B>, E@0=8B5 8 3>@8B5 - !>D8O, 40 70?;0B8 =0 . ". !., [], A 04@5A: [=0A5;5=> <OAB>], C;.!B@0=460 ?;0=8=0, ! 20, 2E., 5B.7, 0?.45A5=, AC<0B0 [@53. =><5@]., ?@54AB02;O20I0 >1I8OB @07<5@ =0 AB>@5=8B5 2 ?@>872>4AB2>B> AJ451=>-45;>2>4=8 @07=>A:8. 5H5=85B> ?>4;568 =0 >160;20=5 A :0A0F8>==0 60;10 ?@54 ! =0 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:	1907
Дата:	7 март 2024 г.
Съдия:

Дело:	20217040702543
Тип на делото:	Административно дело
Дата на образуване:	2 ноември 2021 г.

Решение по адм. дело №2543/2021 на Административен съд - Бургас

Съдържание на акта