Решение по адм. дело №1346/2024 на Административен съд - Пловдив

юя<style type="text/css">.cleanData { color: red;} </style> <style type="text/css">.body-text { font-size:12pt !important; } </style> ( <5@">! 5294 ;>2482, 12.06.2025 3. " 4<8=8AB@0B82=8OB AJ4 - ;>2482 - IV !JAB02, 2 AJ451=> 70A540=85 =0 B@8=045A5B8 <09 425 E8;O48 42045A5B 8 ?5B0 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;"> </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;> ! 20247180701346 / 2024 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;.156 8 A;. >B . 1@07C20=> 5 ?> 60;10 =0 &bdquo;@>1565:A“ A@5IC @52878>=5= 0:B ! @52878>=5= 0:B ! -16001623004663-091-001 >B 19.03.2024 3., 874045= >B . ., =0G0;=8: A5:B>@ 2 " ;>2482 =0 , 2J7;>68;0 @52878OB0, 8 . /., 3;025= 8=A?5:B>@ ?> ?@8E>48B5 2 " ;>2482 =0 , @J:>2>48B5; =0 @52878OB0, ?>B2J@45= A @5H5=85 ! 241 >B 04.06.2024 3. =0 48@5:B>@0 =0 8@5:F8O &bdquo;160;20=5 8 40=JG=>->A83C@8B5;=0 ?@0:B8:0“ ;>2482 ?@8 &# =0 , A :>9B> 5 ?@5>1@07C20= AG5B>2>4=8OB D8=0=A>2 @57C;B0B =0 4@C65AB2>B> 70 2020 3>48=0. !?>@54 4@C65AB2>B>-60;1>?>40B5; >A?>@5=8OB @52878>=5= 0:B 5 =570:>=>AJ>1@075= ?>@048 4>?CA=0B8 =0@CH5=8O =0 ?@>F5AC0;=8B5 ?@028;0 8 =5?@028;=> ?@8;>65=85 =0 <0B5@80;=8O 70:>=, 70I>B> 2 A;CG0O AB020 2J?@>A 70 =5?@542845=0, =5?@542848<0 8 =5?@54>B2@0B8<0 A8BC0F8O – 87<0<0 >B AB@0=0 =0 AJ4@C6=8:, 4>25;0 4> AJ4515= A?>@, ?>@048 :>5B> =5 5 18;> 2J7<>6=> ?@>40610B0 =0 275<0=5B> 40 1J45 A ?5G0;10 8;8 =0 AB>9=>ABB0 =0 ?@84>1820=5B>. A:0 A5 >B<O=0 87FO;> 8;8 G0AB8G=> =0 @52878>==8O 0:B 8 ?@8AJ640=5 =0 AJ451=8B5 @07=>A:8. B25B=8:JB G@57 ?@>F5AC0;=8O A8 ?@54AB028B5; >A?>@20 60;10B0 8 <>;8 BO 40 A5 >BE2J@;8 :0B> =5>A=>20B5;=0 8 =54>:070=0. @5B5=48@0 N@8A:>=AC;BA:> 2J7=03@0645=85. !J3;0A=> >?@545;5=85 ! 13266 >B 05.12.2024 3. ?> 04<. 45;> ! 10760/2024 3. =0 !, >., 60;10B0 5 4>?CAB8<0, 0 @073;540=0 ?> AJI5AB2>, BO 5 =5>A=>20B5;=0 ?>@048 A;54=8B5 AJ>1@065=8O: 52878>==>B> ?@>872>4AB2> 5 >1@07C20=> AJA 70?>254 70 2J7;030=5 =0 @52878O ! -16001623004663-020-001 >B 03.08.2023 3., 87<5=5=0 AJA 70?>254 70 87<5=5=85 ! -16001623004663-020-002 >B 06.11.2023 3., 8 >1E20I0 CAB0=>2O20=5 =0 704J;65=8O 70 :>@?>@0B825= 40=J: 70 ?5@8>40 01.01.2020 3. – 31.12.2020 3. J7 >A=>20 =0 AJ1@0=8B5 4>:070B5;AB20 5 AJAB025= @52878>=5= 0:B ! -16001623004663-092-001 >B 22.01.2024 3., G88B> :>=AB0B0F88B5 A0 40;8 >A=>20=85 70 874020=5 =0 >A?>@5=8O @52878>=5= 0:B ! -16001623004663-091-001 >B 22.01.2024 3. – ?@54<5B =0 =0AB>O @30=8B5 ?> ?@8E>48B5 A0 :>=AB0B8@0;8, G5 2J2 D8=0=A>28O A8 >BG5B 70 2020 3>48=0 4@C65AB2>B>-60;1>?>40B5; 5 45:;0@8@0;> ?@>4045=8 D8=0=A>28 0:B828 =0 703C10 2 @07<5@ =0 389 982,72 ;520. E>40 =0 @52878>==>B> ?@>872>4AB2> 5 CAB0=>25=>, G5 <564C 4@C65AB2>B>-60;1>?>40B5; :0B> F545=B, . ", ;8B>2A:> 4@C65AB2>-4;J6=8:, 8 !., 15;389A:> 4@C65AB2>-F5A8>=5@, 5 A:;NG5= 4>3>2>@ 70 F5A8O >B 07.08.2020 3. (;.521-523), AJ3;0A=> :>9B> 8 ?@54284 >1AB>OB5;AB20B0, G5 F545=BJB 5 ?@>40; =0 4;J6=8:0 A2>8B5 4O;>25 2 &bdquo;$>@?@>D8B 5=BJ@?@0978A“ , :8?J@A:> 4@C65AB2>, ?> A8;0B0 =0 4>3>2>@ 70 ?>:C?:>-?@>40610, 2 @57C;B0B =0 :>9B> 4>3>2>@ 70 ?>:C?:>-?@>40610 F545=BJB 8<0 275<0=5 >B 4;J6=8:0 2 @07<5@ =0 90 000 52@> 8 G5 4J;68<0B0 AC<0 >B 4;J6=8:0 :J< F545=B0 5 90 000 52@>, AB@0=8B5 ?> 4>3>2>@0 70 F5A8O A5 4>3>20@OB 2A8G:8 ?@020 ?> 275<0=5B> 8 4J;68<0B0 AC<0 40 1J40B 157CA;>2=>, =5>1@0B8<> 8 87FO;> ?@5E2J@;5=8 >B F545=B0 :J< F5A8>=5@0, :0B> 4J;68<0B0 AC<0 25G5 =O<0 40 1J45 ?;0B8<0 >B 4;J6=8:0 =0 F545=B0, 0 >B 4;J6=8:0 – =0 F5A8>=5@0. #AB0=>25=> 5, G5 :J< 31.07.2020 3. 4@C65AB2>B>-60;1>?>40B5; 5 A>1AB25=8: =0 1000 >18:=>25=8 0:F88 >B :0?8B0;0 =0 &bdquo;$>@?@>D8B 5=BJ@?@0978A“ A =><8=0; 1 52@> 2AO:0 8 B578 0:F88 A0 ?@>4045=8 =0 31.07.2020 3. =0 ;8B>2A:>B> 4@C65AB2> . " 70 90 000 52@> (4>3>2>@ 70 ?>:C?:>-?@>40610 =0 4O;>25 – ;.529-533), 4>:0B> 4@C65AB2>B>-60;1>?>40B5; ?@57 2014 3>48=0 (A?>@07C<5=85 >B 13.02.2014 3.) A5 5 704J;68;> 40 ?;0B8 70 BOE 199 395 52@> 2 @0<:8B5 =0 10 3>48=8. #AB0=>25=> 5 >I5, G5 F545=BJB 8 F5A8>=5@JB ?> 4>3>2>@0 >B 07.08.2020 3. A0 A2J@70=8 ;8F0 ?> A<8AJ;0 =0 § 1, B.3 , BJ9 :0B> . . 5 AJ4@C6=8: 2 &bdquo;@>1565:A“ (A 50% 4O;>2> CG0AB85) 8 5 48@5:B>@, G;5= =0 1>@40 8 ?@54AB028B5; =0 0:F8>=5@8 >B :0B53>@8O =0 15;389A:>B> 4@C65AB2> !.. @8 A:;NG20=5B> =0 4>3>2>@0 70 F5A8O (07.08.2020 3.) 0:F8>=5@8 2 &bdquo;$>@?@>D8B 5=BJ@?@0978A“ A0 &bdquo;@>1565:A“ 8 . ", B.5. <564C 425B5 4@C65AB20 5 =0;8F5 A2J@70=>AB ?> A<8AJ;0 =0 § 1, B.3, 1.“<“ – 4@C65AB20B0 CG0AB20B ?@O:> 2 :0?8B0;0 =0 4@C3> ;8F5, ?>@048 :>5B> <564C BOE A?>@54 ?@8E>4=0B0 04<8=8AB@0F8O <>30B 40 A5 4>3>2>@OB CA;>28O, @07;8G=8 >B >18G09=8B5, AJ>B25B=> 5 4;J6=> 40 4>:065 AJ>B25BAB285B> A ?070@=0B0 F5=0 8 ?@8G8=8B5 70 >B:;>=O20=5 >B =5O (G;.116, 0;.2 ). B >@30=8B5 ?> ?@8E>48B5 5 CAB0=>25=> 3>;O<> =5AJ>B25BAB285 <564C ?@84>182=0B0 F5=0 =0 275<0=5B> – 199 395 52@> 8;8 389 982,72 ;520, 8 4>3>2>@5=0B0 F5=0 ?> F5A8OB0 – 90 000 52@> 8;8 176 024,70 ;520, 157 4>:070=0 =5>1E>48<>AB >B ?>4>1=> =0<0;O20=5 =0 AB>9=>ABB0 =0 275<0=5B>. !?>@54 ?@8E>4=0B0 04<8=8AB@0F8O A;54 :0B> 275<0=5B> 5 ?@5E2J@;5=> =0 F5=0 <=>3> ?>-=8A:0 >B AB>9=>ABB0 <C, 157 40 5 CAB0=>25=> 275<0=5B> 40 5 =5AJ18@05<>, A5 :0A05 70 A45;:0, A:;NG5=0 A F5; >B:;>=5=85 >B 40=JG=>B> >1;030=5 ?> A<8AJ;0 =0 G;.16, 0;.1 . @85B> 5, G5 2 A;CG0O ?@8:@8B>B> 459AB285 >B AB@0=0 =0 4@C65AB2>B>-60;1>?>40B5; 5 >B?8A20=5 =0 704J;65=8OB0 =0 . ", A8<C;8@09:8 =53>20B0 ?@>40610, 0 F5;5=8B5 ?>A;548F8 >B B>20 ?@8:@8B> 459AB285 – >B?8A20=5 =0 275<0=5B> ?@57 2020 3. 8 >B@07O20=5B> <C 2J@EC D8=0=A>28O @57C;B0B 70 ?5@8>40 AJ3;0A=> G;.34, 0;.1 8 G;.37, 0;.1 , ?>@048 :>5B> ?@8 @52878OB0 @07E>4JB ?> >B?8A20=5 =0 275<0=5B> =5 5 18; ?@87=0B 70 40=JG=8 F5;8 8 AG5B>2>4=8OB D8=0=A>2 @57C;B0B 5 :>@838@0= A =5B=8O @57C;B0B >B A45;:0B0 213 958,02 ;520 (>AG5B>2>45= @07E>4 ?> A<5B:0 123 – 389 982,72 ;520 – >BG5B5= ?@8E>4 ?> A<5B:0 723 – 176 024,70 ;520) =0 >A=>20=85 G;.78 , 2J2 2@J7:0 A G;.15 8 G;.16, 0;.3 . @8 @52878OB0 5 :>=AB0B8@0=>, G5 2 AG5B>2>4=8B5 @538AB@8 =0 4@C65AB2>B>-60;1>?>40B5; :J< 01.01.2020 3. 5 =0;8F5 4J;3>B@05= D8=0=A>2 0:B82, >AG5B>2>45= ?> 4518B0 =0 A<5B:0 229-1 &bdquo;$>@?@>D8B 5=BJ@?@0978A“ – 4O;>25 2 @07<5@ =0 389 982,72 ;520. !;54 ?>4?8A20=5 =0 4>3>2>@0 70 F5A8O >B 07.08.2020 3. B>78 D8=0=A>2 0:B82 5 >B?8A0= >B 10;0=A0 =0 4@C65AB2>B>, ?@8E>48B5 >B ?@>40610B0 2 @07<5@ =0 176 024,70 ;520 A0 >AG5B>2>45=8 ?> :@548B0 =0 A<5B:0 723 @8E>48 >B >?5@0F88 A D8=0=A>28 0:B828, 0 >BG5B5=0B0 703C10 >B ?@>40610B0 =0 AB>9=>AB 213 958,02 ;520 5 >AG5B>2>45=0 (AJA 7=0: <8=CA) ?> :@548B0 =0 A<5B:0 123 5G0;10 8 703C10 >B B5:CI0B0 3>48=0. E>40 =0 @52878OB0 >B 4@C65AB2>B>-60;1>?>40B5; =5 A0 ?@54AB025=8 4>:070B5;AB20, CAB0=>2O20I8 ?@8G8=8B5, =0;>68;8 ?@>40610B0 =0 275<0=5B> ?@57 2020 3. 70 F5=0 90 000 52@>, ?>@048 :>5B> >B @52878@0I8O 5:8? 5 ?@85B>, G5 2 A;CG0O 4@C65AB2>B> 5 872J@H20;> A45;:0 AJA A2J@70=> ;8F5 ?> A<8AJ;0 =0 § 1, B.3 8 5 4;J6=> 40 4>:065 AJ>B25BAB285B> =0 ?070@=0B0 F5=0 8 ?@8G8=8B5 70 >B:;>=O20=5 >B =5O =0 >A=>20=85 G;.116, 0;.2 . !?>@54 >@30=8B5 ?> ?@8E>48B5 B0:0 >?@545;5=0B0 F5=0 ?> A?>@07C<5=85B> >B 13.02.2014 3. =5 ?@54AB02;O20 ?070@=0 AB>9=>AB =0 4O;>25B5 :J< 40B0B0 =0 A:;NG20=5 =0 4>3>2>@0, BJ9 :0B> 2 =53> 4>3>2>@5=0B0 AB>9=>AB =0 4O;>25B5 5 >?@545;5=0 =0 1070 =0 =5B=0B0 B5:CI0 AB>9=>AB =0 1J45I8B5 ?;0=8@0=8 482845=B8 (<>45; >@4J= 3@>CB) 8 AB>9=>ABB0 =0 548= 4O; ?> B078 <5B>48:0 5 >?@545;5=0 =0 237,.714 52@>, B.5., >F5=:0B0 =0 45;0 A5 >A=>2020 =0 1J45I8 ?@>3=>78@0=8 ?>ABJ?;5=8O >B 482845=B8 ?@57 A;5420I8B5 10 3>48=8. !?>@54 ?@8E>4=0B0 04<8=8AB@0F8O 2 A;CG0O =5 A0 ?@54AB025=8 4>:070B5;AB20 70I> F5=0B0 =0 0:B820 (4O;>25 2J2 &bdquo;$>@?@>D8B 5=BJ@?@0978A“ ) =0 AB>9=>AB 389 982,72 ;520 (A B078 AB>9=>AB 0:B82JB 5 70?8A0= 2 $ 70 2020 3.) A0 ?@>4045=8 70 176 024,70 ;520, 2 @57C;B0B =0 :>5B> 5 >BG5B5=0 703C10 >B A45;:0B0 >B 213 958,02 ;520. 0B>20 5 ?@85B>, G5 >?@545;O=5B> =0 40=JG=8O D8=0=A>2 @57C;B0B =0 ;8F5B>, 4>?CA=0;> >B:;>=5=85 >B 40=JG=> >1;030=5, A;5420 40 1J45 872J@H5=>, :0B> AG5B>2>4=8OB <C D8=0=A>2 @57C;B0B A5 C25;8G8 AJ3;0A=> G;.16, 0;.1 AJA AC<0B0 213 958,02 ;520. 0 40 ?>B2J@48 @52878>==8O 0:B, @5H020I8OB >@30= 5 ?>A>G8; AJI>, G5 =0 >A=>20=85 G;.70 8 A;. >B >B @52878@0I8B5 >@30=8 A;5420 40 1J45 ?@5=5A5=0 8 45:;0@8@0=0B0 40=JG=0 703C10 >B ?@54E>4=8 ?5@8>48 (2019 3.) 2 @07<5@ =0 26 747,74 ;520, ?>@048 :>5B> 70:>=>AJ>1@07=> 5 CAB0=>25= 40=JG5= @57C;B0B =C;0 ;520, 70I>B> :>30B> 4> 40B0B0 =0 40=JG=8O :>=B@>; 40=JG=> 704J;65=>B> ;8F5 =5 5 D>@<8@0;> ?>;>68B5;5= 40=JG5= D8=0=A>2 @57C;B0B ?@548 ?@8A?040=5 =0 40=JG=0B0 703C10, A<OB0 A5, G5 ;8F5B> 5 C?@06=8;> ?@02>B> A8 =0 871>@ 70 ?@5=0AO=5 =0 40=JG=0 703C10. E>40 =0 AJ451=>B> ?@>872>4AB2> 5 ?@85B> 70:;NG5=85 =0 AJ451=>->F5=JG=0 5:A?5@B870, :>5B> AJ4JB :@548B8@0 :0B> :><?5B5=B=>, 157?@8AB@0AB=> 8 :>@5A?>=48@0I> AJA AJ1@0=8B5 ?> 45;>B> ?8A<5=8 4>:070B5;AB20. !?>@54 25I>B> ;8F5 2J7 >A=>20 =0 ?@8;>65=8B5 ?> 45;>B> 4>:C<5=B8, 8=D>@<0F8OB0 2 "J@3>2A:8O @538ABJ@ =0 5?C1;8:0 8?J@, 8=D>@<0F8OB0 >B >D8F80;=0B0 AB@0=8F0 =0 ! 8 2 8=B5@=5B ?@>AB@0=AB2>B> 70 4@C65AB2>B> EPPA SA 8 70 BJ@3>2A:0B0 [0@:0] 2 !;C610B0 ?> 8=B5;5:BC0;=0 A>1AB25=>AB =0 5=5;N:A =5 <>65 40 >?@545;8 ?070@=0B0 F5=0 =0 @52878@0=0B0 A45;:0 A <5B>48B5 ?> G;.3, B.1-5 =0 0@5410 ! -9 >B 14.08.2006 3. 70 @540 8 =0G8=8B5 70 ?@8;030=5 =0 <5B>48B5 70 >?@545;O=5 =0 ?070@=8B5 F5=8. !;54>20B5;=> AJA 70:;NG5=85B> =0 25I>B> ;8F5 =5 A5 CAB0=>2O20B =>28 D0:B8 >B 7=0G5=85 70 ?@028;=>B> >?@545;O=5 =0 ?C1;8G=8B5 704J;65=8O =0 4@C65AB2>B>-60;1>?>40B5; 8 >B=>A8<8 :J< 872J@H5=>B> ?@8 @52878OB0 ?@5>1@07C20=5 =0 AG5B>2>4=8O D8=0=A>2 @57C;B0B =0 4@C65AB2>B>-60;1>?>40B5; 70 2020 3>48=0. @8 B578 D0:B8 AJ4JB =0<8@0, G5 >A?>@5=8OB @52878>=5= 0:B 5 70:>=>AJ>1@075=. !J3;0A=> G;.116, 0;.2 , :>30B> @52878@0=>B> ;8F5 872J@H20 A45;:0 AJA A2J@70=8 ;8F0, B> 5 4;J6=> 40 4>:065 8 AJ>B25BAB285B> 9 A ?070@=0B0 F5=0 8 ?@8G8=8B5 70 >B:;>=O20=5 >B =5O, 2:;NG8B5;=> G@57 ?@54AB02O=5 =0 >B=>A8<8 4>:070B5;AB20 >B GC618=0. A;CG0O ?>=565 A45;:0B0 5 872J@H5=0 872J= @53C;8@0= ?070@ 8 <564C A2J@70=8 ;8F0, 4>3>2>@5=0B0 F5=0 ?@028;=> =5 5 ?@85B0 70 ?070@=0 8 2 B565AB =0 60;1>?>40B5;O 5 18;> 40 4>:065 ?070@=8O E0@0:B5@ =0 >?@545;5=0B0 ?> 4>3>2>@0 70 F5A8O F5=0, :0:2>B> 4>:0720=5 =5 5 ?@>2545=> =8B> 2 E>40 =0 @52878OB0, =8B> ?@8 04<8=8AB@0B82=>B> 8 AJ451=>B> >160;20=5 =0 @52878>==8O 0:B. !J3;0A=> G;.116, 0;.4, :>30B> @52878@0=>B> ;8F5 =5 87?J;=8 704J;65=8OB0 A8 ?> 0;.1 8 2, >@30=JB ?> ?@8E>48B5 8<0 ?@02> 40 CAB0=>28 ?070@=8B5 F5=8 2J7 >A=>20 =0 4>ABJ?=0 8=D>@<0F8O 8;8 4>:070B5;AB20. G5284=> B0:020 8=D>@<0F8O =5 5 18;0 CAB0=>25=0 >B @52878@0I8O 5:8?, :>9B> D0:B A5 ?>B2J@64020 8 >B 70:;NG5=85B> =0 AJ451=>->F5=JG=0B0 5:A?5@B870, ?@85B> 157 2J7@065=8O >B AB@0=8B5 ?> 45;>B>, ?>@048 :>5B> =5>A=>20B5;=> 5 B2J@45=85B> =0 4@C65AB2>B>-60;1>?>40B5;, G5 2 E>40 =0 @52878OB0 =5 5 872J@H5=0 5:A?5@B870 8 >@30=8B5 ?> ?@8E>48B5 =5 A0 4>:070;8 ?070@=0B0 F5=0 =0 4O;>25B5 >B :0?8B0;0 =0 4@C65AB2>B>, 4>:>;:>B> 8 2 @52878>==>B> ?@>872>4AB2> 872>4JB =0 5:A?5@B0 18 18; AJI8OB – =5 5 2J7<>6=> >?@545;O=5B> =0 ?070@=0 F5=0 =0 ?@5E2J@;5=>B> 275<0=5 AJ>1@07=> <5B>48B5 ?> 0@5410 ! -9 >B 14.08.2006 3., 70I>B> =5 B@O120 40 A5 701@02O, G5 =5 A0<8B5 4@C65AB25=8 4O;>25 A0 ?@54<5B =0 F5A8OB0, 0 275<0=5B>, :>5B> 4@C65AB2>B>-60;1>?>40B5; 8<0 :J< B@5B> ;8F5 (. "), =0 :>5B> 5 ?@5E2J@;8;> 4@C65AB25=8B5 4O;>25 >B :0?8B0;0 =0 &bdquo;$>@?@>D8B 5=BJ@?@0978A“ =0 31.07.2020 3. A@5IC F5=0 >B 90 000 52@> (;.529-534). <5==> ?>@048 ;8?A0B0 =0 4>ABJ?=0 8=D>@<0F8O 8 4>:070B5;AB20 70 ?070@=8B5 F5=8 =0 ?>4>1=> 275<0=5 8 =0 A0<8B5 F5==8 :=860, :0:B> 8 A >3;54 A?5F8D8:0B0 =0 :>=:@5B=0B0 A45;:0 (F5A8O, ?@5E2J@;O=5 =0 275<0=5, 2 @57C;B0B =0 :>5B> F5A8>=5@JB 2 :0G5AB2>B> =0 =>2 :@548B>@ ?>5<0 @8A:0 70 AJ18@0=5 =0 275<0=5B>) >@30=8B5 ?> ?@8E>48B5 A0 275;8 70 1070 70 A@02=5=85 872J@H5=0B0 >F5=:0 2J2 2@J7:0 A ?@84>1820=5B> =0 AJI8B5 4@C65AB25=8 4O;>25 ?> 4>3>2>@0 >B 13.02.2014 3. – 237,714 52@> 70 548= 4O;, >?@545;5=0 ?> <>45;0 >@4J= 3@>CB. !J4JB =0<8@0 70 ?@028;=8 8 >1>A=>20=8 B578 459AB28O =0 >@30=8B5 ?> ?@8E>48B5, BJ9 :0B> 2 AG5B>2>4=8B5 @538AB@8 =0 4@C65AB2>B>-60;1>?>40B5; :J< 01.01.2020 3. 5 >B@075= 4J;3>B@05= D8=0=A>2 0:B82, >AG5B>2>45= ?> 4518B0 =0 A<5B:0 229-1 – $ $" "* ! – 4O;>25 2 @07<5@ =0 389 982,72 ;520, :>OB> AC<0 ?@54AB02;O20 F5=0B0 =0 ?>:C?:0B0 =0 4O;>25B5 ?@57 2014 3>48=0, ;52>20B0 @02=>AB>9=>AB =0 199 395 52@>. ">78 4J;3>B@05= D8=0=A>2 0:B82 5 >B?8A0= >B 10;0=A0 =0 4@C65AB2>B>-60;1>?>40B5; A;54 ?>4?8A20=5 =0 4>3>2>@0 70 F5A8O >B 07.08.2020 3. A ?@8E>4 176 024,70 ;520 (;52>20B0 @02=>AB>9=>AB =0 90 000 52@>) 8 703C10 >B 213 958,02 ;520 (;52>20B0 @02=>AB>9=>AB =0 109 395 52@>), ?>@048 :>5B> =0?J;=> >1>A=>20=> >@30=8B5 ?> ?@8E>48B5 ?@85<0B, G5 ;8?A20B 4>:070B5;AB20 275<0=5B> 40 5 AB0=0;> =5AJ18@05<>, 70 40 AJI5AB2C20 B0:020 4@0AB8G=0 @07;8:0 <564C F5=0B0 =0 ?@84>1820=5 =0 4@C65AB25=8B5 4O;>25B5 8 F5=0B0 =0 ?@5E2J@;O=5B> 8<. !J3;0A=> G;.78 ?@8 >?@545;O=5 =0 40=JG=8O D8=0=A>2 @57C;B0B AG5B>2>4=8OB D8=0=A>2 @57C;B0B A5 :>@838@0 AJA AC<0B0 =0 ?@8E>48B5 8 @07E>48B5, :>8B> 5 A;5420;> 40 1J40B >BG5B5=8 ?@57 B5:CI0B0 3>48=0, AJ3;0A=> 878A:20=8OB0 =0 =>@<0B825= 0:B, => =5 A0 >BG5B5=8 >B 40=JG=> 704J;65=>B> ;8F5. >30B> 2?>A;54AB285 2J2 2@J7:0 AJA AB>?0=A:0 >?5@0F8O ?> 87@5G5=85 ?J@2> 1J40B >BG5B5=8 AG5B>2>4=8 ?@8E>48 8 @07E>48, ?>A;54=8B5 =5 A5 ?@87=020B 70 40=JG=8 F5;8. !J3;0A=> G;.15 , :>30B> A2J@70=8 ;8F0 >AJI5AB2O20B BJ@3>2A:8B5 8 D8=0=A>28B5 A8 2708<>>B=>H5=8O ?@8 CA;>28O, :>8B> >:0720B 2;8O=85 2J@EC @07<5@0 =0 40=JG=0B0 >A=>20, >B;8G020I8 A5 >B CA;>28OB0 <564C =5A2J@70=8 ;8F0, 40=JG=0B0 >A=>20 A5 >?@545;O 8 A5 >1;030 A 40=J: ?@8 CA;>28OB0, :>8B> 18E0 2J7=8:=0;8 70 =5A2J@70=8 ;8F0. !J3;0A=> G;.16, 0;.1 , :>30B> 54=0 8;8 ?>25G5 A45;:8, 2:;NG8B5;=> <564C =5A2J@70=8 ;8F0, A0 A:;NG5=8 ?@8 CA;>28O, G85B> 87?J;=5=85 2>48 4> >B:;>=5=85 >B 40=JG=> >1;030=5, 40=JG=0B0 >A=>20 A5 >?@545;O, 157 40 A5 275<0B ?>4 2=8<0=85 B578 A45;:8, =O:>8 B5E=8 CA;>28O 8;8 BOE=0B0 ?@02=0 D>@<0, 0 A5 275<0 ?>4 2=8<0=85 40=JG=0B0 >A=>20, :>OB> 18 A5 ?>;CG8;0 ?@8 872J@H20=5 =0 >18G09=0 A45;:0 >B AJ>B25B=8O 284 ?> ?070@=8 F5=8 8 =0A>G5=0 :J< ?>AB830=5 =0 AJI8O 8:>=><8G5A:8 @57C;B0B, => :>OB> =5 2>48 4> >B:;>=5=85 >B 40=JG=> >1;030=5. @8 B0:0 AJI5AB2C20I0B0 70:>=>40B5;=0 C@5410 ?@028;=> >@30=8B5 ?> ?@8E>48B5 A0 ?@8;>68;8 G;.15 :0B> >A=>20=85 70 ?@5>1@07C20=5 =0 AG5B>2>4=8O D8=0=A>2 @57C;B0B ?> G;.78 , 70I>B> 4@C65AB2>B>-60;1>?>40B5; 5 872J@H8;> BJ@3>2A:0 A45;:0 AJA A2J@70=8 ;8F0 ?> A<8AJ;0 =0 § 1, B.3, 1.“<“ – 4@C65AB20B0 CG0AB20B ?@O:> 2 :0?8B0;0 =0 4@C3> ;8F5, ?>@048 :>5B> <564C BOE <>30B 40 A5 C3>2>@OB CA;>28O, @07;8G=8 >B >18G09=8B5. !J3;0A=> G;.116, 0;.2 , :>30B> @52878@0=>B> ;8F5 872J@H20 A45;:0 AJA A2J@70=8 ;8F0, B> 5 4;J6=> 40 4>:065 AJ>B25BAB285B> 9 A ?070@=0B0 F5=0 8 ?@8G8=8B5 70 >B:;>=O20=5 >B =5O. ".5., 2 :>=:@5B=8O A;CG09 4>:070B5;AB25=0B0 B565AB 5 70 4@C65AB2>B>-60;1>?>40B5;, => B> =5 0=3068@0 =8:0:28 4>:070B5;AB20 70 CAB0=>2O20=5 AJ>B25BAB285B> =0 ?@>F5A=8B5 A45;:8 A ?070@=8B5 CA;>28O. "078 :>=AB0B0F8O =0 >@30=8B5 ?> ?@8E>48B5 =5 A5 >?@>25@3020 8 >B 70:;NG5=85B> =0 25I>B> ;8F5. O<0 A?>@, G5 >F5=:0B0 =0 4@C65AB25=8B5 4O;>25 A5 >A=>2020 =0 1J45I8 ?@>3=>78@0=8 ?>ABJ?;5=8O >B 482845=B8 ?@57 A;5420I8B5 10 3>48=8, :>OB> >F5=:0 >?@545;5=> =5 ?@54AB02;O20 ?070@=0 AB>9=>AB =0 4O;>25B5 :J< 40B0B0 =0 BOE=>B> ?@84>1820=5. >;O<>B> =5AJ>B25BAB285 <564C ?@84>182=0B0 F5=0 =0 275<0=5B> – 389 982,72 ;520, 8 4>3>2>@5=0B0 F5=0 ?> F5A8OB0 – 176 024,70 ;520, 157A?>@=> ?>:0720 =5>1E>48<>AB >B =0;8G85 =0 >15:B82=8 D0:B8, 4>25;8 4> B>20 4@0AB8G=>B> =0<0;5=85, 8 4>:>;:>B> 4>:070B5;AB20 70 =0;8G85B> =0 B0:820 >15:B82=8 D0:B8 =5 A0 ?@54AB025=8 =8B> 2 E>40 =0 @52878OB0, =8B> 2 E>40 =0 04<8=8AB@0B82=>B> 8;8 AJ451=>B> >160;20=5, ?@028;5= 5 872>4JB =0 >@30=8B5 ?> ?@8E>48B5, G5 A;54 :0B> =5 5 CAB0=>25=> ?@>F5A=>B> 275<0=5 40 5 =5AJ18@05<>, A5 :0A05 70 A45;:0, A:;NG5=0 2 >B:;>=5=85 >B 40=JG=>B> >1;030=5 ?> A<8AJ;0 =0 G;.16, 0;.1 . @028;=8 A0 :>=AB0B0F88B5 8 872>48B5 =0 >@30=8B5 ?> ?@8E>48B5, G5 ?> >B=>H5=85 =0 ?@>40610B0 =0 275<0=8OB0 =5 A0 A?075=8 878A:20=8OB0 =0 !! 32 – $8=0=A>28 8=AB@C<5=B8, BJ9 :0B> =5 A0 ?@54AB025=8 =8:0:28 4>:070B5;AB20, G5 5 872J@H5=0 ?>A;5420I0 >F5=:0 =0 ?@>F5A=8B5 275<0=8O. !J3;0A=> B.11.1 >B !! 32 ?@54?@8OB85B> >B?8A20 87FO;> 8;8 G0AB8G=> D8=0=A>28B5 A8 8=AB@C<5=B8 (2:;NG8B5;=> ?@>87B8G0I8B5 >B >157?5G5=8O) 548=AB25=> :>30B> 4>3>2>@5=8B5 ?@020 8;8 704J;65=8O ?> BOE 1J40B ?>30A5=8. >30AO20=5 (87FO;> 8;8 G0AB8G=>) =0 4>3>2>@5=8 ?@020 8;8 704J;65=8O, ?@>87B8G0I8 >B D8=0=A>2 8=AB@C<5=B, 5 =0;8F5 ?@8: 0) @50;878@0=5 =0 ?@020B0 8;8 C@5640=5 =0 704J;65=8OB0; 1) >B:07 >B ?@020B0 8;8 >B<5=O=5 =0 704J;65=8OB0; 2) 87B8G0=5 =0 A@>:0 70 @50;878@0=5 =0 ?@020B0 8;8 70 C@5640=5 =0 704J;65=8OB0. AJ3;0A=> B.11.6, :>30B> A5 >B?8H5 D8=0=A>2 8=AB@C<5=B, 70 :>9B> 8<0 AJ74045= @575@2 70 ?@5>F5=:0, AJ>B25BAB20I8OB =0 D8=0=A>28O 8=AB@C<5=B @575@2 A5 >B@07O20 :0B> B5:CI D8=0=A>2 ?@8E>4 8;8 B5:CI D8=0=A>2 @07E>4. ;8 8=0G5 :070=>, >B?8A20=5B> =0 275<0=5B> =5 A5 872J@H20 ?> ?@>872>;=0 AB>9=>AB, 0 :>30B> =0ABJ?8 54=> >B ?>A>G5=8B5 ?>-3>@5 CA;>28O. 57A?>@=> 5, G5 2 ?C1;8:C20=8O $ =0 4@C65AB2>B> 70 2020 3. =5 5 872J@H5=> >?>25ABO20=5 =0 D8=0=A>28B5 0:B828, A2J@70=8 A 4>3>2>@0 70 ?@5E2J@;O=5. 0@54 A B>20, ;8?A20B 4>:C<5=B8 70 ?@><O=0B0 =0 AB>9=>ABB0 =0 D8=0=A>28B5 0:B828 :J< <><5=B0 =0 >B?8A20=5B> 8<, :>5B> ?@8 2A8G:8 A;CG08 =0;030 872>4 70 4>:C<5=B0;=0 =5>1>A=>20=>AB =0 >BG5B5=8B5 @07E>4. !;54>20B5;=> F5A8OB0 5 872J@H5=0 A F5; >B:;>=5=85 >B 40=JG=> >1;030=5 ?> A<8AJ;0 =0 G;.16, 0;.1 , ?>@048 :>5B> =5>A=>20B5;=> 5 =0<0;5= AG5B>2>4=8OB D8=0=A>2 @57C;B0B =0 &bdquo;@>1565:A“ 70 2020 3. A >BG5B5=0B0 703C10, ?@54AB02;O20I0 @07;8:0B0 <564C AB>9=>ABB0 =0 0:B820 8 ?@>406=0B0 <C F5=0. !;5420 40 A5 8<0 ?@54284 AJI> 8 >1AB>OB5;AB2>B>, G5 A45;:0B0 5 >AJI5AB25=0 <564C A2J@70=8 ;8F0, ?>@048 :>5B> ?@028;5= 5 872>4JB, G5 AJI0B0 5 A:;NG5=0 A F5; >B:;>=5=85 >B 40=JG=> >1;030=5 ?> A<8AJ;0 =0 G;.15 . @54284 2A8G:> 87;>65=> AJ4JB =0<8@0, G5 60;10B0 :0B> =5>A=>20B5;=0 8 =54>:070=0 A;5420 40 1J45 >BE2J@;5=0. @8 B>78 87E>4 =0 A?>@0 8 A >3;54 A2>52@5<5==> =0?@025=>B> >B ?@>F5AC0;=8O ?@54AB028B5; =0 >B25B=8:0 8A:0=5 70 ?@8AJ640=5 =0 N@8A:>=AC;BA:> 2J7=03@0645=85 AJI>B> :0B> >A=>20B5;=> A;5420 40 A5 C2068 8 40 1J45 >AJ45=> 4@C65AB2>B>-60;1>?>40B5; 40 70?;0B8 =0 AC<0B0 13 208 ;520 AJ3;0A=> G;.8, 0;.1, 2@. G;.7, 0;.2, B.5 >B 0@5410 ! 1 >B 09.07.2004 3. 70 2J7=03@0645=8OB0 70 042>:0BA:0 @01>B0. 0B>20 8 =0 >A=>20=85 G;.160, 0;.1 8 G;.161, 0;.1 4<8=8AB@0B825= AJ4 ;>2482, >B45;5=85, IV AJAB02,   ( :   "%* / 60;10B0 &bdquo; !“ , ****, AJA A540;8I5 8 04@5A =0 C?@02;5=85: [=0A5;5=> <OAB>], [C;8F0], [04@5A], ?@54AB02;O20=> >B C?@028B5;O ". . ., A@5IC @52878>=5= 0:B ! -16001623004663-091-001 >B 19.03.2024 3., 874045= >B . ., =0G0;=8: A5:B>@ 2 " ;>2482 =0 , 2J7;>68;0 @52878OB0, 8 . /., 3;025= 8=A?5:B>@ ?> ?@8E>48B5 2 " ;>2482 =0 , @J:>2>48B5; =0 @52878OB0, ?>B2J@45= A @5H5=85 ! 241 >B 04.06.2024 3. =0 48@5:B>@0 =0 8@5:F8O &bdquo;160;20=5 8 40=JG=>->A83C@8B5;=0 ?@0:B8:0“ ;>2482 ?@8 &# =0 , A :>9B> 5 ?@5>1@07C20= AG5B>2>4=8OB D8=0=A>2 @57C;B0B =0 4@C65AB2>B> 70 2020 3>48=0. !* &bdquo; !“ , ****, AJA A540;8I5 8 04@5A =0 C?@02;5=85: [=0A5;5=> <OAB>], [C;8F0], [04@5A], ?@54AB02;O20=> >B C?@028B5;O ". . ., 40 70?;0B8 0F8>=0;=0B0 035=F8O 70 ?@8E>48B5 AC<0B0 13 208 (B@8=045A5B E8;O48 425AB0 8 >A5<) ;520, N@8A:>=AC;BA:> 2J7=03@0645=85. 5H5=85B> ?>4;568 =0 >160;20=5 A :0A0F8>==0 60;10 ?@54 J@E>25= 04<8=8AB@0B825= AJ4 2 14-4=525= A@>: >B AJ>1I020=5B>. </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"> </td> <td style="width: 205px;padding-top: 20px"> </td> </tr> </tbody> </table> </div>

Номер на акта:	5294
Дата:	12 юни 2025 г.
Съдия:	Анелия Харитева

Дело:	20247180701346
Тип на делото:	Административно дело
Дата на образуване:	25 юни 2024 г.

Решение по адм. дело №1346/2024 на Административен съд - Пловдив

Съдържание на акта