Case C-733/23, Beach and bar management: Judgment of the Court (First Chamber) of 3 July 2025 (request for a preliminary ruling from the Аdministrativen sad – Burgas – Bulgaria) – Beach and bar management EOOD v Nachalnik na otdel Operativni deynosti – Burgas (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle of proportionality)