The Independent Authority for Public Revenue ordered a well-known nightclub to suspend operations for 48 hours, applying the sanction provided for under tax legislation after the relevant court proceedings had concluded.
During an on-site tax inspection in early 2026, AADE inspectors found that the venue had failed to issue three (3) retail receipts, worth a total of €4,560, an offence for which the prescribed 48-hour suspension of operations was imposed.
The business took the case to court, initially securing a temporary suspension of enforcement of the measure. However, a subsequent court ruling, issued in the summer of 2026, found the sanction lawful.
Following this court ruling, at the start of the new season, AADE proceeded to enforce the 48-hour suspension of operations, as provided for under current legislation.
AADE says the case confirms that the prescribed sanctions are enforced even after the initial period for their imposition has passed, provided that the legal obstacles to enforcement have been removed.
AADE continues to conduct tax inspections consistently and decisively, ensuring compliance with the law, equal treatment of businesses and the protection of fair competition.