Решение по адм. дело №1095/2023 на Административен съд - Варна

Номер на акта: 1667
Дата: 27 ноември 2023 г.
Съдия: Даниела Димитрова Недева
Дело: 20237050701095
Тип на делото: Административно дело
Дата на образуване: 17 май 2023 г.

Съдържание на акта

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E>40 =0 B>20 ?@>872>4AB2> AC<0B0 2 @07<5@ =0 33 000;2. 5 18;0 45:;0@8@0=0 >B .. :0B> =0;8G=0 2 =0G0;>B> 8 2 :@0O =0 20133., => ?@54284 G5 @52878@0=>B> ;8F5 =5 5 ?@54AB028;> 4>:070B5;AB20 70 =0;8G85B> 9 8 ?@>87E>4JB 9, AJI0B0 5 >?@545;5=0 :0B> =54>:070=0 8 ?>@048 B>20 =5 5 2:;NG5=0 :0B> =0G0;=> A0;4> :J< 01.01.20133., AJ>B25B=> 8 :0B> :@09=> :J< 31.12.20133. !J?>AB02:0B0 2 B>78 2;O7J; 2 A8;0  ?@8:;NG20 A =0;8G=8 ?0@8G=8 A@54AB20 2 @07<5@ =0 5 000 ;2.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>!J>1@075=> 18;> AJI>, G5 2 >B3>2>@ =0 2@JG5=> 8A:0=5 2 E>40 ?@>872>4AB2>B>, ?@8:;NG8;> A 874020=5B> =0 , ?@54<5B =0 =0AB>OI8O A?>@, A0 4045=8 ?8A<5=8 >1OA=5=8O, 2 :>8B> .. /;.67-;.98/ =5 5 45:;0@8@0; =0;8G=8 ?0@8G=8 A@54AB20 2 1@>9 2 =0G0;>B> 8 2 :@0O =0 2AO:0 >BG5B=0 3>48=0. ! >3;54 =0 B>20, >@30=8B5 ?> ?@8E>48B5 A0 ?>4E>48;8 ?> 0=0;>38G5= =0G8= :0B> ?@8 AJ?>AB02:0B0, =0?@025=0 2 E>40 =0 ?@>872>4AB2>B> ?> 874020=5 =0 2;57;8O 2 A8;0 , 8 A0 ?@85;8, G5 ;8F5B> 5 ?@8B56020;> =0;8G=8 ?0@8G=8 A@54AB20 2 1@>9, 2 =0G0;>B> 8 2 :@0O =0 2AO:0 >B >BG5B=8B5 3>48=8, 2 @07<5@ =0 5 000;2.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>B=>A=> =0;8G85B> =0 ?0@8G=8 A@54AB20 ?> 10=:>28B5 A<5B:8 =0 @52878@0=>B> ;8F5 5 AJ>1@075=>, G5 =0;8G=>AB8 A0 CAB0=>25=8 :J< =0G0;>B> 8 :@0O =0 2AO:0 >B ?@>F5A=8B5 3>48=8 >I5 2 E>40 =0 872J@H5=0 ?@54H5AB20I0 ?@>25@:0 =0 704J;65=>B> ;8F5, 284=> >B ?@8;>65=8B5 872;5G5=8O >B 10=:>28B5 <C A<5B:8 /;.256-;.548/. #2065=> 5 18;> 2J7@065=85B> =0 ;8F5B>, ?>4045=> A;54 874020=5 =0 , G5 =5 A0 275B8 ?@54284 ?@5E2J@;5=8B5 =53>28 A@54AB20 2J2 $>=40 70 30@0=B8@0=5 =0 2;>3>25B5 2 >1I @07<5@ =0 35 545.65;2., ?>ABJ?8;8 ?> 10=:>20B0 <C A<5B:0 2  /;.839/. @85B> 5, G5 2J7@065=85B> =0 ;8F5B> 5 >A=>20B5;=>, ?>@048 :>5B> 5 =0?@025=0 :>@5:F8O =0 :@09=>B> A0;4> :J< 31.12.20143. ?> 10=:>28B5 A<5B:8, 2 ?>A>:0 =0 C25;8G5=85 A 39 923,08;2. /AC<0 =0 ;8F5B> 2 @07?>@5640=5 =0 $/, 2 @57C;B0B =0 :>5B> 5 CAB0=>25=> :@09=> A0;4> 2 @07<5@ =0 44 300,54;2., :>OB> AJ>B25B=> 5 2:;NG5=0 :0B> =0G0;=> A0;4> :J< 01.01.20153., 0 A0;4>B> :J< 31.12.20153, 5 >?@545;5=> =0 AC<0 2 @07<5@ =0 10 343,97;2.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>B=>A=> =0@0AB20=5 =0 8<CI5AB20B0 8 ?>;CG5=8 4>E>48 /?>ABJ?;5=8O, ?@8E>4=0 G0AB/, >@30=8B5 ?> ?@8E>48 A0 AJ>1@078;8: >;CG5=8 4>E>48 >B 4@C30 AB>?0=A:0 459=>AB: 70 20143. 2 @07<5@ =0 24 079,33;2., 70 20153. 2 @07<5@ =0 16 964,70;2., 70 20163. 2 @07<5@ =0 12 873,10;2., 70 20173. 2 @07<5@ =0 16 627,40;2. 8 70 20183. 2 @07<5@ =0 764,40;2. @C38 >1;0305<8 4>E>48: 70 20143. 2 @07<5@ =0 384,25;2., 70 20153. 2 @07<5@ =0 2200;2., 70 20163. 2 @07<5@ =0 6 800;2., 70 20183. 2 @07<5@ =0 51 500;2. 5>1;0305<8 4>E>48 - AB8?5=48O 70 20143. 2 @07<5@ =0 480;2. >;CG5=8 4>E>48 >B ;8E28, ?>4;560I8 =0 >1;030=5 5 >:>=G0B5;=8 40=JF8: 70 20143. 2 @07<5@ =0 2 183,23;2., 70 20153. 2 @07<5@ =0 117,26;2., 70 20163. 2 @07<5@ =0 591,75;2., 70 20173, 2 @07<5@ =0 52,66;2. 8 70 20183. 2 @07<5@ =0 21.28;2. @C38 87B>G=8F8 =0 A@54AB20 (?>;CG5=8 AC<8 ?> 10=:>28 A<5B:8) - 70 20143. 2 @07<5@ =0 2 509;2., 70 20153. 2 @07<5@ =0 3650;2. >;CG5=8 AC<8 >B 275<0=8O >B B@5B8 ;8F0: 70 20153. 2 @07<5@ =0 10 721,15;2., 70 2018 3. 2 @07<5@ =0 1 273,56;2. >E>48 >B ?@5E2J@;O=5 =0 8<CI5AB2>: 70 2017 3. 2 @07<5@ =0 500;2. @C38 >1;0305<8 4>E>48: 70 2017 3. 2 @07<5@ =0 12 250;2. >;CG5=8 ?0@8G=8 705<8 70 2018 3. 2 @07<5@ =0 91 446,33;2.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>B=>A=> =0<0;O20=5 =0 8<CI5AB2>B> 8 872J@H5=8B5 @07E>48 A0 AJ>1@075=8 A;54=8B5 AC<8: 5:;0@8@0=8 @07E>48 70 874@J6:0 8 682>B - 70 2014 3. 2 @07<5@ =0 4 181,33;2., 70 20153. 2 @07<5@ =0 6 050,42;2., 70 20163. 2 @07<5@ =0 3 006,29;2., 70 20173. 2 @07<5@ =0 1450,98;2. 8 70 20183. 2 @07<5@ =0 6 000;2. ;0B5=8 AC<8 ?> 704J;65=8O :J< B@5B8 ;8F0: ;878=3 70 20143. 2 @07<5@ =0 200;2., 70 20153. 2 @07<5@ =0 200;2., 70 20163. 2 @07<5@ =0 200;2., 70 20173. 2 @07<5@ =0 200;2. 8 70 20183. 2 @07<5@ =0 69 770,09;2. 07E>48 70 5:A:C@788, ?JBC20=8O 8 4@.; 70 20143. 2 @07<5@ =0 300;2., 70 20153. 2 @07<5@ =0 300;2., 70 20163. 2 @07<5@ =0 300;2., 70 20173. 2 @07<5@ =0 300;2. 8 70 20183. 2 @07<5@ =0 300;2. 07E>48 70 ?;0B5=8 40=JF8, B0:A8 8 4@. ?C1;8G=8 704J;65=8O: 70 2014 3. 2 @07<5@ =0 1 867,27;2., 70 2015 3. 2 @07<5@ =0 1 834,07;2., 70 2016 3. 2 @07<5@ =0 1 743,19;2., 70 20173. 2 @07<5@ =0 2 523,96;2. 8 70 2018 3. 2 @07<5@ =0 1 568,31;2. 07E>48 70 >1CG5=85: 70 20143. 2 @07<5@ =0 1 390;2. 8 70 20153. 2 @07<5@ =0 1061,22;2. @C38 @07E>48: 70 20143. 2 @07<5@ =0 4765,46;2., 70 20153. 2 @07<5@ =0 29 282,28;2., 70 20163. 2 @07<5@ =0 5338,71;2., 70 20173. 2 @07<5@ =0 46 592,57;2. 8 70 20183. 2 @07<5@ =0 45 158,99;2. 07E>48 70 ?@84>1820=5 8 @5<>=B =0 !: 70 20163. 2 @07<5@ =0 500;2. @54>AB025=8 ?0@8G=8 A@54AB20 =0 B@5B8 ;8?0: 70 20163. 2 @07<5@ =0 23 002;2., 70 20173. 2 @07<5@ =0 33 049,38;2., 70 20183. 2 @07<5@ =0 3000;2. 4@02=8 8 <548F8=A:8 @07E>48 70 20173. 2 @07<5@ =0 274,80;2. 07E>48 70 ?@84>1820=5 8 ?>4>1@5=85 =0 =542868<> 8<CI5AB2> 70 20183. 2 @07<5@ =0 12 500;2.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'> @57C;B0B =0 872J@H5=0B0 AJ?>AB02:0 =0 8<CI5AB25=>B> AJAB>O=85, @07E>48B5 8 4>E>48B5 =0 ..., A;54 AJ>1@07O20=5 =0 ?@54AB025=8B5 A 2J7@065=85B> A@5IC  4>:070B5;AB20, A  5 CAB0=>25=> ?@528H5=85 2 3>48H5= 0A?5:B =0 872J@H5=8B5 @07E>48 =04 ?>;CG5=8B5 4>E>48 70 20163. 2 @07<5@ =0 23 639,10;2. 8 70 20173. 2 @07<5@ 40 009;2. >A>G5=>B> =5AJ>B25BAB285 >B 3;54=0 B>G:0 =0 40=JG=>B> >1;030=5 ?@54AB02;O20 87@07E>420=8 ?0@8G=8 A@54AB20 A =54>:070= ?@>87E>4, B.5 =545:;0@8@0=8 4>E>48 A =5CAB0=>25= 87B>G=8:.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'> E>40 =0 @52878OB0 5 CAB0=>25=>, G5 ?@57 ?5@8>40 20143.-20183. ... 5 ?>;CG8; ?> 10=:>20B0 A8 A<5B:0 2  .@>10=: J;30@8O&quot;  </span><span lang=EN-US style='font-family:"MS Sans Serif",serif; mso-ansi-language:EN-US'>IBAN ***</span><span style='font-family:"MS Sans Serif",serif'>20 >B @07;8G=8 D878G5A:8 ;8F0 8 4@C65AB20: </span><span style='font-size:9.5pt; font-family:"MS Sans Serif",serif'>?@57 20143.</span><span style='font-family: "MS Sans Serif",serif'> >B . . .2 @07<5@ =0 384.25;2., </span><span style='font-size:9.5pt;font-family:"MS Sans Serif",serif'>?@57 20153.</span><span style='font-family:"MS Sans Serif",serif'> >B . .. 2 @07<5@ =0 200;2., >B  >A =25AB &quot;  2 @07<5@ =0 2 000;2., </span><span style='font-size: 9.5pt;font-family:"MS Sans Serif",serif'>?@57 20163.</span><span style='font-family:"MS Sans Serif",serif'> >B !.. . 2 @07<5@ =0 2 000;2., >B  >A =25AB &quot;  2 @07<5@ =0 4800;2., ?@C7 20173. >B . ". '. 2 @07<5@ =0 12 250;2. 8 ?@57 20183. >B  20=30@4 >B> 5 2 @07<5@ =0 1 000;2., >B  $09= %>C<&quot;  2 @07<5@ =0 2 000;2., >B  .=8>= 0@BA&quot;  2 @07<5@ =0 11 000;2., >B  1@07>20=85 &quot;  2 @07<5@ =0 1000;2., >B . ". '. 2 @07<5@ =0 36 500;2.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'> 52878@0I8OB 5:8? ?@85;, G5 ?>;CG5=8B5 ?@52>48 >B @07;8G=8 D878G5A:8 ;8F0 8 4@C65AB20 A0 =545:;0@8@0=8 >1;0305<8 4>E>48 =0 @52878@0=>B> ;8F5 >B 4@C38 459=>AB8 ?> A<8AJ;0 =0 G;. 35 >B $, :>8B> A;5420 40 CG0AB20B ?@8 >?@545;O=5 =0 3>48H=0B0 40=JG=0 >A=>20 ?> G;. 17 >B $, :0B> 70 20143. B5 A0 2 >1I @07<5@ =0 384,25;2., 70 20153. 2 >1I @07<5@ =0 2 200;2., 70 20163. 2 >1I @07<5@ =0 6 800;2., 70 20173. 2 >1I @07<5@ =0 12 250;2. 8 70 2018 3. 2 >1I @07<5@ =0 51 500;2.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>!  5 >?@545;5=0 3>48H=0B0 40=JG=0 >A=>20 ?> G;. 17 >B $, :>OB> 2:;NG20 40=JG=0B0 >A=>20, CAB0=>25=0 ?> @540 =0 G;. 122, 0;. 2 >B  70 4>E>48B5 >B 4@C38 459=>AB8 8 CAB0=>25=>B> =5AJ>B25BAB285, :0:B> 8 40=JG=0B0 >A=>20 =0 4>E>48B5, ?>;CG5=8 >B 872J=B@C4>28 2J7=03@0645=8O. 52878>=5= 0:B ! -03000320007388-091-001/01.12.2021 3. 5 >160;20= ?> 04<8=8AB@0B825= @54 ?@54 8@5:B>@0 =0 8@5:F8O  0@=0 ?@8 &# =0 , :>9B> A 5H5=85 ! 337/10.02.2022 3. 3> 5 ?>B2J@48; 87FO;>.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>> 45;>B> 5 ?@8>1I5=0 !!G, ?> :>OB> 25I>B> ;8F5 A;54 70?>7=020=5 A <0B5@80;8B5 ?> 45;>B> 2 B.G. 10=:>28B5 872;5G5=8O, 4>:C<5=B8B5, C4>AB>25@O20I8 ?@8E>48 8 872J@H5=8 @07E>48, ?>;CG5=8 8 ?@54>AB025=8 705<8 8 A;54 BOE=>B> 0=0;878@0=5/>AG5B>2>4O20=5/, 40 4045 >B3>2>@ =0 A;54=8B5 2J?@>A8: >B ?@54>AB025=8B5 ?8A<5=8 >1OA=5=8O 2E.! -03000320007388- -001- >B 07.07.2021 3./;.67-;.98/ 25I>B> ;8F5 40 872J@H8 @07182:0 =0 =0;8G=8B5 ?0@8G=8 A@54AB20 2 1@>9 2 :@0O =0 2013-2018 3., AJ>B25B=> 2 @07<5@ =0 5 411 ;2./2013 3./, 38 636 ;2./2014 3./, 74 229 ;2./2015 3./, 36 131 ;2./2016 3./, 884;2./2017 3./ 8 13 458 ;2./2018 3./, @5A?. :0:2> 5 2:;NG5=> 2 B578 AC<8/?>ABJ?8;8 8 87;57;8/?; ;B5@=0B82=>: :0:J2 5 @50;=8O @07<5@ =0 =0;8G=8B5 A@54AB20 2 1@>9 2 :@0O =0 2AO:0 >B ?@>F5A88B5 3>48=8 =0 1070 872J@H5= 0=0;87 =0 <0B5@80;8B5 ?> 45;>B>?; 0 1070 =0 @54>2=> AJ1@0=8B5 4>:070B5;AB20 :0:2> 5 =0G0;=>B> A0;4> =0 ?0@8G=8B5 A@54AB20 2 1@>9 70 2AO:0 >B :0;5=40@=8B5 3>48=8?;0 872J@H8 :>@838@0=5 =0 ?0@8G=8B5 ?>B>F8 2 B01;8F0B0 70 AJ?>AB02:0 2 @52878>==8O 0:B AJ>1@07=> CAB0=>25=>B> =0G0;=> A0;4> 2 :@0O =0 2AO:0 >B ?@>F5A88B5 3>48=8; 0:;NG5=85B> 5 >A?>@5=> >B >B25B=0B0 AB@0=0. !J4JB =5 :@548B8@0 70:;NG5=85B>, BJ9 :0B> 5 >A=>20=> =0 4>:C<5=B8 4>AB>25@=>ABB0 =0 :>8B> 5 >A?>@5=0 A  8 ?@8 AJ?>AB02:0 A >AB0=0;8B5 4>:070B5;AB20 ?> 45;>B> 872>48B5 =0 5:A?5@B0 =5 A5 ?>4:@5?OB >B ?@8>1I5=8B5 ?> 45;>B> ?8A<5=8 4>:070B5;AB20. 0:;NG5=85B> A5 >A=>2020 =0 D0:B8, :>8B> =5 A0 CAB0=>25=8 ?> 157A?>@5= =0G8= ?> 45;>B>. !;54 @07?@545;5=85 =0 4>:070B5;AB25=0B0 B565AB 2 ?@>872>4AB2>B> 8 4045=0 2J7<>6=>AB =0 60;1>?>40B5;O 40 D>@<C;8@0 4>:070B5;AB25=8B5 A8 8A:0=8O B0:820 =5 A0 =0?@025=8 8 4>:070B5;AB20 =5 A0 0=3068@0=8.<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>@8 B0:0 87;>65=0B0 D0:B8G5A:0 >1AB0=>2:0 AJ4JB ?@85<0 >B ?@02=0 AB@0=0 A;54=>B>:<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>0;10B0 5 ?>4045=0 >B ;538B8<8@0=> ;8F5, 2 A@>:0 ?> G;.156  8 A;54 87G5@?20=5 =0 2J7<>6=>ABB0 70 >160;20=5 ?> 04<8=8AB@0B825= @54, ?>@048 :>5B> A5 O2O20 4>?CAB8<0. 073;540=0 ?> AJI5AB2>, AJ4JB =0<8@0 A;54=>B>:<o:p></o:p></span></p> <p class=20 style='text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>@8 872J@H20=5 =0 704J;68B5;=0B0 ?@>25@:0 ?> G;.160, 0;.2 , AJ4JB :>=AB0B8@0, G5 @52878OB0 5 2J7;>65=0 >B :><?5B5=B5= >@30= 8 5 ?@8:;NG8;0 2 >?@545;5=8O >B =53> A@>:. 52878>==8OB 0:B 5 874045= >B :><?5B5=B=8 >@30=8 2 ?@542845=0B0 >B 70:>=0 D>@<0 8 >?@545;O 40=JG=8 704J;65=8O 70 ?5@8>40, 70 :>9B> 5 2J7;>65=0 @52878OB0, ?>@048 :>5B> >160;20=8OB 0:B =5 AB@040 >B ?>@>F8 2>45I8 4> =53>20B0 =8I>6=>AB.  3>@=0B0 =0A>:0 A0 8 <>B828B5 4045=8 2 <span style='background:white'>@5H5=85 !4919/10.05.20233. ?> 04<.4.!7811/20223. =0 J@E>25= 04<8=8AB@0B825= AJ4.</span><o:p></o:p></span></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; text-align:justify;text-indent:35.45pt'><span style='font-family:"MS Sans Serif",serif'>> 2J7@065=8OB0 70 4>?CA=0B8 ?@>F5AC0;=8 =0@CH5=8O 2 E>40 =0 @52878>==>B> ?@>872>4AB2> AJ4JB :>=AB0B8@0, G5 60;1>?>40B5;O A5 5 2J7?>;720; >B ?@02>B> A8 40 ?@54AB02O 4>:C<5=B8 2 E>40 =0 @52878OB0, :0:B> 8 ?>4045 2J7@065=85 A@5IC  2 04<8=8AB@0B82=>B> ?@>872>4AB2> 8 >160;20 2 A@>: ?> AJ4515= @54 @52878>==8OB 0:B. 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