Решение по КНАХД №615/2023 на Административен съд - Варна

яю<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"> <head> <meta http-equiv=Content-Type content="text/html; charset=unicode"> <meta name=ProgId content=Word.Document> <meta name=Generator content="Microsoft Word 15"> <meta name=Originator content="Microsoft Word 15"> <link rel=File-List href="61542023_filelist.xml"> <title> 5H5=85 ?> 4<8=8AB@0B82=> 45;> 615/20233.</title>  <link rel=themeData href="61542023_themedata.thmx"> <link rel=colorSchemeMapping href="61542023_colorschememapping.xml">  <style>  </style>  </head> <body lang=BG style='tab-interval:35.4pt'> <div class=WordSection1> ( ! <5@">682<o:p></o:p> 0@=0, 18.05.2023 3. " <o:p></o:p> 4<8=8AB@0B82=8OB AJ4 - 0@=0 - II B@8G;5=5= AJAB02, 2 AJ451=> 70A540=85 =0 42045A5B8 0?@8; 425 E8;O48 8 42045A5B 8 B@5B0 3>48=0 2 AJAB02: <table class=MsoNormalTable border=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'></td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'></td> </tr> <tr style='mso-yfti-irow:1'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> @54A540B5;: <o:p></o:p> </td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'> <o:p></o:p> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> 25">';5=>25: <o:p></o:p> </td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'> !" "* %<o:p></o:p> </td> </tr> </table> @8 A5:@5B0@ "/ !:C@>@0"> 8 A CG0AB85B> =0 ?@>:C@>@0 "/ " B AJ48O">:0B> @073;540 4>:;0420=>B> >B AJ48O !" 284 45;> =><5@"> :=0E4 ! 615 / 2023 3., 70 40 A5 ?@>87=5A5 275 ?@54284 A;54=>B>:<o:p></o:p> <div style='margin-bottom:.2pt'> @<0B8@0=> AJ4J@60=85">@>872>4AB2>B> 5 >1@07C20=> ?> :0A0F8>==0 60;10 >B 8@5:B>@0 =0 " 8B=8F0 0@=0 ?@8 35=F8O 8B=8F8 !>D8O ?@>B82 5H5=85 ! 150/26.01.20233. ?> ! 3059/20223. =0 !, A :>5B> 5 >B<5=5=> 0:070B5;=> ?>AB0=>2;5=85 ! BG2022/2000-42//07.07.20223., A :>5B> =0 2@> >=4 5 =0;>65=0 8<CI5AB25=0 A0=:F8O 2 @07<5@ =0 2000;2., =0 >A=>20=85 G;.121 0;.1, 2@.G;.124 0;.1, 2@.G;.1075 0;.2, 2@.0;.1 8 G;.124 >B ! 8 5 ?@8AJ45=> 70?;0I0=5 @02=>AB>9=>ABB0 =0 ;8?A20I8B5 AB>:8 ?@54<5B =0 =0@CH5=85B> 2 @07<5@ =0 462.94;2., :0:B> 8 ;8H020=5 >B ?@02> 40 C?@06=O20 459=>ABB0 2 >15:B0 =0 =0@CH5=85B> 70 A@>: >B 1 <5A5F,=0 >A=>20=85 G;.1240 0;.1 2@.G;.121 0;.1 >B !. 0;1>?>40B5;OB AG8B0 @5H5=85B> 70 =5?@028;=> 8 =570:>=>AJ>1@07=>, ?> AJ>1@065=8O ?>4@>1=> 87;>65=8 2 60;10B0; A>G8 A5 :0A0F8>==>B> >A=>20=85 ?> G;.348 0;.1 B.2 >B , ?@8;>68< ?> 87@8G=>B> ?@5?@0I0=5 =0 G;.632 >B =5?@028;=> ?@8;>65=85 =0 <0B5@80;=8O 70:>=, :0B> <>B828@0=> A5 >A?>@20B 872>48B5 =0 ! 70 =54>:070=>AB =0 A0=:F8>=8@0=>B> 04<8=8AB@0B82=> =0@CH5=85 8 70 4>?CA=0B> AJI5AB25=> ?@>F5AC0;=> =0@CH5=85 2 ?@>872>4AB2>B> ?> 874020=5 =0 . >@048 87;>65=8B5 AJ>1@065=8O <>;8 AJ40 40 >B<5=8 >160;20=>B> @5H5=85 8 40 ?>B2J@48 . AJ451=> 70A540=85 8 ?> AJI5AB2>B> =0 A?>@0, G@57 ?@>F5AC0;=8O A8 ?@54AB028B5; ?>44J@60 60;10B0. @5B5=48@0 ?@8AJ640=5 =0 N.:.2J7=03@0645=85. @028 2J7@065=85 70 ?@5:><5@=>AB =0 ?@5B5=48@0=>B> 042>:0BA:> 2J7=03@0645=85.<o:p></o:p> B25B=0B0 AB@0=0, G@57 ?J;=><>I=8:0 A8 >A?>@20 60;10B0 :0B> =5>A=>20B5;=0. <o:p></o:p> @54AB028B5;OB =0 87@07O20 AB0=>28I5 70 =5>A=>20B5;=>AB =0 60;10B0. <o:p></o:p> 0A0F8>==0B0 60;10, ?> :>OB> 5 >1@07C20=> =0AB>OI>B> AJ451=> ?@>872>4AB2>, 5 ?>ABJ?8;0 >B ;538B8<8@0=> ;8F5, 2 70:>==8O A@>:, ?>@048 :>5B> 5 4>?CAB8<0, 0 @073;540=0 ?> AJI5AB2>, 5 =5>A=>20B5;=0.<o:p></o:p> !J3;0A=> @07?>@5410B0 =0 G;. 632 >B , @5H5=85B> =0 @09>==8O AJ4 ?>4;568 =0 :0A0F8>==> >160;20=5 ?@54 04<8=8AB@0B82=8O AJ4 =0 >A=>20=8OB0, ?@542845=8 2 0:070B5;=>-?@>F5AC0;=8O :>45:A, :0B> 2 G;. 348, 0;. 1 >B A0 871@>5=8 3 :0A0F8>==8 >A=>20=8O: =0@CH5= 5 70:>=JB, 4>?CA=0B> 5 AJI5AB25=> =0@CH5=85 =0 ?@>F5AC0;=8B5 ?@028;0 8;8 =0;>65=>B> =0:070=85 5 O2=> =5A?@0254;82>. !J3;0A=> G;. 218 >B :0A0F8>==8OB AJ4 >1AJ640 A0<> ?>A>G5=8B5 2 60;10B0 ?>@>F8 =0 @5H5=85B>, :0B> 70 =53>20B0 20;84=>AB, 4>?CAB8<>AB 8 AJ>B25BAB285 A <0B5@80;=8O 70:>= A;548 8 A;C651=>. BBC:, ?> 0@3C<5=B =0 ?@>B82=>B>, A;5420, G5 70 4>?CA=0B8 AJI5AB25=8 =0@CH5=8O =0 ?@>F5AC0;=8B5 ?@028;0 >B ?J@2>AB5?5==8O AJ4 8 70 O2=0 =5A?@0254;82>AB =0 =0;>65=>B> =0:070=85 AJ4JB I5 A;548, A0<> 0:> A0 18;8 87;>65=8 2 60;10B0 :0B> :0A0F8>==8 >A=>20=8O.<o:p></o:p> ! >160;20=>B> A8 @5H5=85 ! ?@85; >B D0:B8G5A:0 AB@0=0, G5 =0 24.11.20213. A;C68B5;8 =0 " 8B=8F0 0@=0 872J@H8;8 ?@>25@:0 =0 40=JG5= A:;04 2 3@.0@=0, ***, AB>?0=8A20= >B 2@> >=4 2 :0G5AB2>B> <C =0 ;8F5=78@0= A:;04>4J@60B5; AJ3;0A=> 8F5=7 ! ***/11.08.20173. 70 C?@02;5=85 =0 40=JG5= A:;04 70 A:;048@0=5 =0 ?@5420@8B5;=> 1CB8;8@0=8 0;:>E>;=8 =0?8B:8 8 ?>AB02O=5 =0 10=45@>;8. 57C;B0B8B5 >B B078 ?@>25@:0 18;8 >15:B828@0=8 2 >B 24.11.20213., :0B> A?>@54 >?8A0=>B> B0< <8B=8G5A:8B5 A;C68B5;8 A0 8775;8 CAB0=>25=8B5 =0;8G=8 2 A:;040 0:F87=8 10=45@>;8 8 A0 38 ?>AB028;8 2 =09;>=>20 B>@10, =04;56=> ?;><18@0=0 A <8B=8G5A:0 ?;><10. ?>A;54AB285 ?> =04;56=8O @54 5 872J@H5=> ?@51@>O20=5 =0 10=45@>;8B5 8 5 2J7;>65=0 5:A?5@B870 =0 AJI8B5, 2J2 2@J7:0 AJA 70?>G=0B>B> @52878>==> ?@>872>4AB2>. <o:p></o:p> !JA AJAB025=8O =0 31.12.20213. ?@>B>:>; 5 CAB0=>25=>, G5 >B 2@> >=4 5 18; 874045= 5;5:B@>=5= 0:F875= 40=JG5= 4>:C<5=B 70 >A2>1>45=8 70 ?>B@51;5=85 0;:>E>;=8 =0?8B:8 A >1;5?5=8 0:F87=8 10=45@>;8, :>8B> >10G5 10=45@>;8 A5 =0<8@0B 2 " 8B=8F0 0@=0 A =><5@0 :0:B> A;5420: 2018,, 91182801; 2018,, 91182802; 2018,, 91182803; 2018,, 91182804;2018,, 91182805; 2018,, 91182806;, 2A8G:8 A 40B0 24.09.20213. 70 <0;F>2> C8A:8 LOCH LOMOND 12 YO(GIFT PACK), 07.;8B@0, 46 0;:>E>;=8 3@04CA0. A8G:8 H5AB >?8A0=8 0:F87=8 10=45@>;8 A0 18;8 45:;0@8@0=8 >B 2@> >=4 2 AJ>B25BAB285 A 878A:20=8OB0 =0 G;.76 0;.5 >B ! 2 8=D>@<0F8>==8O <0A82 =0 &!, <>4C; !#, 5:;0@8@0=5, =52=8: =0 A:;04>20B0 =0;8G=>AB :J< :F87=0 45:;0@0F8O ! BG 002000/02-02718/04102021, B01. 0=45@>;8 , :0B> >1;5?5=8 =0 0:F87=8 AB>:8 A :>4 ?> 22083030 8 >A2>1>45=8 70 ?>B@51;5=85 A 5- # ***/24/09/20213. A ?>A>G5= :>4 =0 ?@54=07=0G5=85, AJ3;0A=> G;.85 0 >B !, :>4 416-70 AB>:8, >A2>1>45=8 70 ?>B@51;5=85 AJ3;0A=> G;.20 0;.2 B.6 >B ! 8725640=5B> >B 40=JG5= A:;04 =0 0:F87=8 AB>:8, >1;5?5=8 A 10=45@>;, A ?>;CG0B5; 2 5- %0H $CC4A ***, 2 :0G5AB2>B> <C =0 2;>68B5; 2 40=JG5= A:;04 ! ***.<o:p></o:p> @8 B578 D0:B8 18;> ?@85B>, G5 ;8F5=78@0=8OB A:;04>4J@60B5; 5 =0@CH8; @07?>@5410B0 =0 G;.64 0;.4 >B ! A B>20, G5 =0 24.09.20213. A 5- 5 8725; >B 40=JG=8O A8 A:;04 6 1@. 1CB8;8@0=8 0;:>E>;=8 =0?8B:8 A :>4 ?> 2208 A 0;:>E>;=> AJ4J@60=85, @02=> 8 ?@528H020I> 15% vol, =5>1;5?5=8 A 1J;30@A:8 0:F875= 10=45@>; 2J@EC ?>B@518B5;A:0B0 >?0:>2:0. 0 :>=AB0B8@0=>B> =0@CH5=85 5 AJAB025= # =0 07.02.20223. =5?@8AJAB25=> 2 E8?>B570B0 =0 G;.40 0;.2 >B , 8 2?>A;54AB285 18; 2@JG5= =0 C?J;=><>I5=>B> ;8F5 ..J7 >A=>20 =0 0:B0 18;> 874045=> 8 , A :>5B> =0 >A=>20=85 G;.121 0;.1 >B ! =0 4@C65AB2>B> A0 =0;>65=8 8<CI5AB25=0 A0=:F8O 2 @07<5@ =0 2000;2. 8 ;8H020=5 >B ?@02> 40 C?@06=O20 459=>AB 2 40=JG=8O A:;04 70 A@>: >B 1 <5A5F, :0:B> 8 5 ?@8AJ45=> 70?;0I0=5 @02=>AB>9=>ABB0 =0 ;8?A20I8B5 AB>:8 ?@54<5B =0 =0@CH5=85B>, 2 @07<5@ =0 462.94;2.<o:p></o:p> 0 40 >B<5=8 >160;20=>B> AJ4JB 5 ?@85;, G5 =0:0720I8OB >@30= =5 5 872J@H8; FO;>AB=0 ?@>25@:0 =0 0:B0 70 CAB0=>2O20=5 =0 04<8=8AB@0B82=> =0@CH5=85 8 =5 5 ?@5F5=8; 4045=8B5 >1OA=5=8O >B C?@028B5;O =0 4@C65AB2>B> 70 ?@8G8=8B5 ?>@048 :>8B> A0 =0<5@5=8 ?@>F5A=8B5 61@. 0:F87=8 10=45@>;8. 5 5 872J@H5=0 ?@>25@:0 >B AB@0=0 =0 " 8B=8F0 0@=0, 2J?@5:8, 40==8B5, G5 <0B5@80;8B5 ?> =0AB>OI>B> ?@>872>4AB2> A0 >B45;5=8 >B <0B5@80;8B5 AJ1@0=8 ?> ?>2>4 874045=8 , 8 872J@H5=0 @52878O =0 ?@>F5A=>B> 4@C65AB2>. E>40 =0 04<8=8AB@0B82=>B> ?@>872>4AB2>, 8 ?@>25@O20I8B5 A0 =0?@028;8 872>4, G5 61@. 1CB8;:8 A C8A:8/>?8A0=8 ?>4@>1=> ?>- 3>@5/ A0 =0?CA=0;8 0:F87=8O A:;04 157 40 A0 18;8 >1;5?5=8 A 0:F875= 10=45@>;, :>9B> 5 18; 70:C?5= 70 BOE 548=AB25=> 8 A0<> ?@54284 D0:B0, G5 B578 H5AB 1@.0:F87=8 10=45@>;8 A0 18;8 =0<5@5=8 2 A:;040 =0 4@C65AB2>B>, 0 A0 18;8 >?8A0=8 :0B> 70;5?5=8 8 872545=8 >B A:;040. ! 5 A?>45;8; AB0=>28I5B>, G5 ?@54284 >15<0 =0 =0<5@5=8B5 ?@8 ?@>25@:0B0 >1I> =04 11000 0:F87=8 10=45@>;0 5 18;> 2J7<>6=> ?@>F5A=8B5 1CB8;:8 40 A0 18;8 >1;5?5=8 ?> 3@5H:0 A 4@C38 10=45@>;8, :>8B> A0 AJ>B25BAB20;8 =0 ;8B@06 8 >15<=8 ?@>F5=B8 0;:>E>; =0 =0?8B:0B0. @>25@:8 2 B078 =0A>:0, :0:B> A5 >:070 ?> 45;>B> =5 A0 18;8 872J@H20=8. 0?@028; 5 872>4, G5 ;8?A20B 157A?>@=8 4>:070B5;AB20 70 872J@H5=> =0@CH5=85 ?> G;.64 0;.4 >B !.<o:p></o:p> "0:0 ?>AB0=>25=>B> @5H5=85 5 ?@028;=>.<o:p></o:p> 09>==8OB AJ4 5 87;>68; ?>4@>1=8 <>B828 ?> ?@8;>65=85B> =0 <0B5@80;=8O 70:>=. 0?@025=8B5 872>48 >B @5H020I8OB AJ4 A5 A?>45;OB 87FO;> >B :0A0F8>==0B0 8=AB0=F8O, >I5 ?>25G5, G5 70 BOE=0B0 >1>A=>20=>AB 2 45;>B> A0 =0;8F5 4>:070B5;AB20. !J4JB 5 :@548B8@0; AJ1@0=8B5 2 E>40 =0 45;>B> 3;0A=8 8 ?8A<5=8 4>:070B5;AB20, 2 B>20 G8A;> 8 7J:;NG5=85B> =0 25I>B> ;8F5 ?> 4>?CA=0B0B0 AJ451=> AG5B>2>4=0 5:A?5@B870. 02545=8B5 2 :0A0F8>==0B0 60;10 2J7@065=8O 8 B2J@45=8O, >AB0=0E0 =54>:070=8, BJ9 :0B> >B AB@0=0 =0 :0A0B>@0 =5 1OE0 0=3068@0=8 4>:070B5;AB20 2 B078 =0A>:0. <o:p></o:p> 0 ?@0:B8:0 :0A0F8>==0B0 60;10 2J7?@>8725640 ?>GB8 4>A;>2=> AJ4J@60=85B> =0 8 2J7=8:20 =5OA=>B0B0 70 :0:2> =0@CH5=85 A5 ?@>25640 =0AB>OI>B> : 1). 0;8 70 B0:>20 ?> G;.64 0;.1 >B !, AC15:B =0 :>5B> <>30B 40 A0 A0<> ?@>872>48B5;8B5 =0 1CB8;8@0=8 0;:>E>;=8 =0?8B:8 A?>@54 87@8G=>B> AJ4J@60=85 =0 B5:AB0, => =5 8 A:;04>4J@60B5;8B5; 2 B>78 A;CG09, 4>@8 ?@>B82=> =0 =542CA<8A;5=>B> AJ4J@60=85 =0 F8B8@0=0B0 =>@<0 40 A5 ?@85<5 B570B0 =0 :0A0B>@0, G5 8<5==> A:;04>4J@60B5;OB 5 AC15:B =0 704J;65=85B> 40 >1;5?8 1CB8;:8B5 A 0:F875= 10=45@>; A >128=5=85 ?@>B82 2@> >=4 70 >AJI5AB25=> =0@CH5=85 ?> G;.64 0;.1 >B ! =5 5 D>@<C;8@0=>, 8 =5 A0 8< =0;030=8 =0:070=8O 70 B0:>20 =0@CH5=85. 2). ;8 70 =0@CH5=85 ?> G;.64 0;.4 >B ! 70 :0:2>B> 8< 5 =0;>65=0 A0=:F8OB0 ?> G;.121 >B !, 157 >10G5 =8B> 54=> 4>:070B5;AB2> ?> 45;>B>, G5 10=45@>;8B5 =5 A0 18;8 4>1@5 70;5?5=8 2J@EC 6 1CB8;:8 A 0;:>E>;=8 =0?8B:8. >1>1I5=85 =0 87;>65=>B> D0:B8G5A:8OB AJAB02 =0 A0=:F8>=8@0=>B> A 04<8=8AB@0B82=> =0@CH5=85 2 A;CG0O ?@54AB02;O20 :><?8;0F8O <564C =0@CH5=8OB0 ?> G;.64 0;.1 8 0;.4 >B !, 525=BC0;=> B0:>20 ?> 0;.4 5 =54>:070=>, 0 2 ?@>872>4AB2>B> ?> 874020=5 =0 A0 4>?CA=0B8 AJI5AB25=8 ?@>F5AC0;=8 =0@CH5=8O, :>8B> =5 ?@>AB> >3@0=8G020B, 0 >AC5BO20B 2J7<>6=>ABB0 :0:B> =0 A0=:F8>=8@0=>B> ;8F5, B0:0 8 =0 AJ40 40 @0715@5 :0:20 5 459AB28B5;=0B0 2>;O =0 8 70 :0:2> =0@CH5=85 :0B> >15:B825= D0:B8G5A:8 AJAB02 5 =0;>68; =0:070=8OB0 A . 7;>65=>B> :20;8D8F8@0 :0B> =570:>=>AJ>1@07=> 8 1570;B5@=0B82=> =0;030 >B<O=0B0 <C.<o:p></o:p> 0AB>OI8OB :0A0F8>=5= AJAB02 =5 =0<8@0 >A=>20=8O 40 ?@85<5, G5 A0 =0;8F5 A>G5=8B5 >B :0A0B>@0 :0A0F8>==8 >A=>20=8O 70 =570:>=>AJ>1@07=>AB =0 >160;20=>B> @5H5=85.<o:p></o:p> J?@5:8 87E>40 =0 A?>@0 >B25B=0B0 AB@0=0 =5 5 =0?@028;0 8A:0=5 70 @07=>A:8, ?>@048 :>5B> B0:820 =5 A;5420 40 9 A5 ?@8AJ640B.<o:p></o:p> >48< >B 3>@=>B>, 0@=5=A:8OB 04<8=8AB@0B825= AJ4, 45A5B8 :0A0F8>=5= AJAB02, =0 >A=>20=85 G;.222, 0;.1 >B <o:p></o:p> ( :<o:p></o:p> !"/ ! 5H5=85 ! 150/26.01.20233., ?>AB0=>25=> ?> % ! 3059/20223. ?> >?8A0 =0 !.<o:p></o:p> 5H5=85B> 5 >:>=G0B5;=>.<o:p></o:p> </div> <div style='margin-top:22.5pt;margin-bottom:150.0pt'> <table class=MsoNormalTable border=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'><span style='font-size:12.0pt;font-family:"MS Sans Serif",serif;mso-fareast-font-family: "Times New Roman";mso-fareast-theme-font:minor-fareast;mso-bidi-font-family: "Times New Roman";mso-ansi-language:BG;mso-fareast-language:BG;mso-bidi-language: AR-SA'></td>  <td valign=top style='padding:.75pt .75pt .75pt .75pt'></td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'></td> </tr> <tr style='mso-yfti-irow:1'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'></td> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> @54A540B5;: <o:p></o:p> </td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'> <![if !supportLineBreakNewLine]> <![endif]><o:p></o:p> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'></td> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> 25">';5=>25: <o:p></o:p> </td> <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'> !" "* %<o:p></o:p> </td> </tr> </table> <o:p> </o:p> </div> </div> </body> </html>

Номер на акта:	682
Дата:	18 май 2023 г.
Съдия:	Даниела Станева

Дело:	20237050700615
Тип на делото:	Касационно административно наказателно дело
Дата на образуване:	16 март 2023 г.

Решение по КНАХД №615/2023 на Административен съд - Варна

Съдържание на акта