Решение по адм. дело №2082/2022 на Административен съд - Бургас

Номер на акта: Не е посочен
Дата: 21 август 2023 г.
Съдия: Лилия Александрова
Дело: 20227040702082
Тип на делото: Административно дело
Дата на образуване: 7 декември 2022 г.

Съдържание на акта

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*********/03.08.20213., F5;  ?>AB>O==> ?@5182020I 2  8 87;870=5 =0 24.08.20213.;</span><span style='font-family:"MS Sans Serif","serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif";mso-fareast-font-family: "Times New Roman"'>;870=5 =0 10.09.20213. 2 5?C1;8:0 J;30@8O ?@57  5@>30@0 C@30A A 4>:C<5=B 70 ?@>4J;68B5;=> ?@5182020=5 ?>4 !*********/03.08.20213., F5;  ?>AB>O==> ?@5182020I 2  8 87;870=5 =0 24.09.20213.;</span><span style='font-family:"MS Sans Serif","serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif";mso-fareast-font-family: "Times New Roman"'>;870=5 =0 21.10.20213. 2 5?C1;8:0 J;30@8O ?@57  5@>30@0 !>D8O A 4>:C<5=B 70 ?@>4J;68B5;=> ?@5182020=5 ?>4 !*********/03.08.20213., F5;  ?>AB>O==> ?@5182020I 2  8 87;870=5 =0 24.10.20213.;</span><span style='font-family:"MS Sans Serif","serif"; mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif";mso-fareast-font-family: "Times New Roman"'>;870=5 =0 20.12.20213. 2 5?C1;8:0 J;30@8O ?@57  5@>30@0 !>D8O A 4>:C<5=B 70 ?@>4J;68B5;=> ?@5182020=5 ?>4 !*********/03.08.20213., F5;  3>ABC20=5 8 87;870=5 =0 23.12.20213.;</span><span style='font-family:"MS Sans Serif","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif";mso-fareast-font-family: "Times New Roman"'>;870=5 =0 31.12.20213. 2 5?C1;8:0 J;30@8O ?@57  5@>30@0 !>D8O A 4>:C<5=B 70 ?@>4J;68B5;=> ?@5182020=5 ?>4 !*********/03.08.20213., F5;  BC@87J< 8 87;870=5 =0 06.01.20223.;</span><span style='font-family:"MS Sans Serif","serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify;mso-list:l0 level1 lfo1;tab-stops:list .5in'><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif";mso-fareast-font-family: "Times New Roman"'>=0 27.02.2022 3. 2 5?C1;8:0 J;30@8O ?@57  5@>30@0 !>D8O A 4>:C<5=B 70 ?@>4J;68B5;=> ?@5182020=5 ?>4 !*********/03.08.20213. 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A25= B>20 4J@6028B5-G;5=:8 <>30B 40 ?>AB02OB >A2>1>64020=5B> =0 ?>4>1=> 8<CI5AB2> ?>4 CA;>285, B> 40 5 18;> >1;>65=>, 18;> 2 4J@6020B0 ?> ?@>87E>4 8;8 2 4J@6020B0, :>OB> =0?CA:0, A <8B0 8/8;8 40=JF8, =0 :>8B> >18G09=> ?>4;568.</span><span style='font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p> <p style='text-align:justify;text-indent:35.45pt'><span style='font-size:13.0pt; font-family:"MS Sans Serif","serif"'>!?>@54 G;.7, B.1 >B 53;0<5=B () ! 1186/2009 3. A 87:;NG5=85 =0 >A>15=8 A;CG08, >A2>1>64020=5 A5 ?@54>AB02O 548=AB25=> 70 ;8G=> 8<CI5AB2>, 45:;0@8@0=> 70 A2>1>4=> >1@0I5=85 2 @0<:8B5 =0 12 <5A5F0 >B 40B0B0 =0 CAB0=>2O20=5 >B 708=B5@5AC20=>B> ;8F5 =0 >18G09=>B> <C <OAB> =0 ?@5182020=5 =0 <8B=8G5A:0B0 B5@8B>@8O =0 1I=>ABB0.</span><span style='font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p> <p class=a style='text-align:justify;text-indent:35.45pt'><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif"'>!?>@JB ?> 45;>B> :0A05 40B0B0 =0 CAB0=>2O20=5 =0 60;1>?>40B5;O =0 B5@8B>@8OB0 =0 5?C1;8:0 J;30@8O. ">9 B2J@48, G5 B>20 5 04.06.20223., AJ2?040I0 A 40B0, =0 :>OB> 5 2J2545= ;8G=8O <C 02B><>18; =0 B5@8B>@8OB0 =0 5?C1;8:0 J;30@8O. !?>@54 >B25B=8O 04<8=8AB@0B825= >@30= 40B0B0 =0 CAB0=>2O20=5 =0 >18G09=>B> <OAB> =0 ?@5182020=5 2 5?C1;8:0 J;30@8O 70 60;1>?>40B5;O 5 13.08.20213., :>30B> 5 2;O7J; 2 5?C1;8:0 J;30@8O ?@57  5@>30@0 C@30A A 4>:C<5=B 70 ?@>4J;68B5;=> ?@5182020=5 !********* >B 03.08.20213.</span><span style='font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p> <p style='text-align:justify;text-indent:35.45pt'><span style='font-size:13.0pt; font-family:"MS Sans Serif","serif"'>!J3;0A=> ?>AB>O==0B0 AJ451=0 ?@0:B8:0 =0 !! 2 @07;8G=8 >1;0AB8 >B ?@02>B> =0 !JN70, 70 >18G09=> <OAB> =0 ?@5182020=5 B@O120 40 A5 AG8B0 <OAB>B>, :J45B> A5 =0<8@0 ?>AB>O==8OB F5=BJ@ =0 8=B5@5A8B5 =0 708=B5@5AC20=>B> ;8F5 (</span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>?> 0=0;>38O @5H5=8O Schflein/><8A8O, 284/87, EU:C:1988:414, B. 9, Ryborg,</span><span style='font-size:14.0pt;font-family:"MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-297/89, EU:C:1991:160, B. 19, Louloudakis,</span><span style='font-size:14.0pt; font-family:"MS Sans Serif","serif"'> </span><span style='font-size:9.0pt; font-family:"MS Sans Serif","serif"'>!-262/99, EU:C:2001:407, B. 51, Alevizos,</span><span style='font-size:14.0pt;font-family:"MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-392/05, EU:C:2007:251, B. 55, I,</span><span style='font-size:14.0pt;font-family:"MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-255/13, EU:C:2014:1291, B. 44 8 B.,</span><span style='font-size:14.0pt;font-family: "MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-394/13, EU:C:2014:2199, B. 26</span><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif"'>). @85<0 A5 AJI> B0:0, G5 70 40 A5 >?@545;8 >18G09=>B> <OAB> =0 ?@5182020=5 :0B> ?>AB>O=5= F5=BJ@ =0 8=B5@5A8B5 =0 AJ>B25B=>B> ;8F5, A;5420 40 A5 275<0B ?@54284 2A8G:8 @5;520=B=8 >1AB>OB5;AB20 (</span><span style='font-size:9.0pt; font-family:"MS Sans Serif","serif"'>;> 0=0;>38O @5H5=8O Schflein/><8A8O, 284/87, EU:C:1988:414, B. 10, Ryborg,</span><span style='font-size:14.0pt; font-family:"MS Sans Serif","serif"'> </span><span style='font-size:9.0pt; font-family:"MS Sans Serif","serif"'>!-297/89, EU:C:1991:160, B. 20, Louloudakis,</span><span style='font-size:14.0pt;font-family:"MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-262/99, EU:C:2001:407, B. 55, Alevizos,</span><span style='font-size:14.0pt;font-family: "MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-392/05, EU:C:2007:251, B. 57 8 I,</span><span style='font-size:14.0pt;font-family:"MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-255/13, EU:C:2014:1291, B. 45 8 46).  @5H5=8O Louloudakis (</span><span style='font-size:14.0pt;font-family:"MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-262/99, EU:C:2001:407) 8 Alevizos (</span><span style='font-size:14.0pt;font-family: "MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-392/05, EU:C:2007:251</span><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif"'>), !J4JB ?>A>G20, G5 A@54 @5;520=B=8B5 >1AB>OB5;AB20, :>8B> A;5420 40 A5 275<0B ?@54284, 70 40 A5 >?@545;8 >18G09=>B> <OAB> =0 ?@5182020=5 :0B> ?>AB>O=5= F5=BJ@ =0 8=B5@5A8B5 =0 AJ>B25B=>B> ;8F5, A0 2 G0AB=>AB D878G5A:>B> ?@8AJAB285 =0 B>20 ;8F5 8 =0 G;5=>25B5 =0 =53>2>B> A5<59AB2>, =0;8G85B> =0 68;8I5, <OAB>B>, :J45B> 45F0B0 <C 459AB28B5;=> E>4OB =0 CG8;8I5, <OAB>B>, :J45B> B> 872J@H20 ?@>D5A8>=0;=0B0 A8 459=>AB, <OAB>B>, :J45B> A0 8<CI5AB25=8B5 <C 8=B5@5A8, 8 <OAB>B> =0 04<8=8AB@0B82=8B5 2@J7:8 A >@30=8B5 =0 ?C1;8G=0 2;0AB 8 AJA A>F80;=8B5 8=AB8BCF88, 4>:>;:>B> ?>A>G5=8B5 >1AB>OB5;AB20 @07:@820B 2>;OB0 =0 B>20 ;8F5 40 ?@84045 >?@545;5=0 AB018;=>AB =0 <OAB>B> =0 ?@82J@720=5 ?>@048 =0;8G85B> =0 B@09=>AB, 4J;60I0 A5 =0 687=5= =028: 8 =0 @0728B85B> =0 =>@<0;=8 A>F80;=8 8 ?@>D5A8>=0;=8 >B=>H5=8O (</span><span style='font-size:9.0pt; font-family:"MS Sans Serif","serif"'>@5H5=8O Louloudakis,</span><span style='font-size:14.0pt;font-family:"MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-262/99, EU:C:2001:407, B.55 8 Alevizos,</span><span style='font-size:14.0pt;font-family: "MS Sans Serif","serif"'> </span><span style='font-size:9.0pt;font-family:"MS Sans Serif","serif"'>!-392/05, EU:C:2007:251, B.57</span><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif"'>). </span><span style='font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p> <p style='text-align:justify;text-indent:35.45pt'><span style='font-size:13.0pt; font-family:"MS Sans Serif","serif"'>!?>@54 5H5=85 =0 !J40 >B 27 0?@8; 2016 3>48=0 ?> 45;> C-528/14 (X A@5IC Staatssecretaris van Financin) 70 >18G09=> <OAB> =0 ?@5182020=5 ?> A<8AJ;0 =0 G;.3 >B 53;0<5=B ! 1186/2009 3. B@O120 40 A5 A<OB0 <OAB>B>, :J45B> A5 =0<8@0 ?>AB>O==8OB F5=BJ@ =0 8=B5@5A8B5 =0 708=B5@5AC20=>B> ;8F5. 0 40 A5 ?@5F5=8  A >3;54 =0 ?@8;030=5B> =0 ?@542845=>B> 2 ?>A>G5=8O G;5= 3 <8B=8G5A:> >A2>1>64020=5  40;8 B>20 >18G09=> <OAB> =0 ?@5182020=5 5 2 B@5B0 AB@0=0, A;5420 40 A5 275<0B ?@54284 2A8G:8 @5;520=B=8 >1AB>OB5;AB20, 157 40 A5 4020 ?@548<AB2> =0 ;8G=8B5 2@J7:8.</span><span style='font-size:14.0pt;font-family:"MS Sans Serif","serif"'> </span><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif"'>!?>@54 AJI>B> @5H5=85, :>30B> 708=B5@5AC20=>B> ;8F5 8<0 2 B@5B0 AB@0=0 :0:B> ;8G=8, B0:0 8 ?@>D5A8>=0;=8 2@J7:8, 0 2 4J@6020 G;5=:0  ;8G=8 2@J7:8, 70 40 A5 >?@545;8 40;8 >18G09=>B> <C <OAB> =0 ?@5182020=5 ?> A<8AJ;0 =0</span><span style='font-size: 14.0pt;font-family:"MS Sans Serif","serif"'> </span><span style='font-size: 13.0pt;font-family:"MS Sans Serif","serif"'>G;.3 >B 53;0<5=B ! 1186/2009 3. 5 2 B@5B0B0 AB@0=0, >A>15=> 7=0G5=85 ?@8 >1I0B0 ?@5F5=:0 =0 @5;520=B=8B5 >1AB>OB5;AB20 A;5420 40 A5 ?@84045 =0 ?@>4J;68B5;=>ABB0 =0 ?@5182020=5B> =0 B>20 ;8F5 2 B078 B@5B0 AB@0=0. </span><span style='font-family:"MS Sans Serif","serif"'><o:p></o:p></span></p> <p class=a style='text-align:justify;text-indent:35.45pt'><span style='font-size:13.0pt;font-family:"MS Sans Serif","serif"'>> 45;>B> A0 CAB0=>25=8 D0:B8 2 ?>4:@5?0 =0 @0718@0=5B>, G5 >B 13.08.2021 3. 60;1>?>40B5;OB 5 CAB0=>28; >18G09=>B> A8 <OAB> =0 ?@5182020=5 2 5?C1;8:0 J;30@8O. 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