Обезсилване на благоприятни решения, издавани от митническите органи по реда на Митническия кодекс на Съюза
Invalidation of Favourable Decisions Issued by Customs Authorities Pursuant to the Procedure of the EU Customs Code

Summary/Abstract: The scientific research covers the issues relating to the procedure for invalidation of favourable decisions issued by the customs authorities pursuant to the procedure of the EU Customs Code. For the time being, there does not exist a thorough analysis of these matters. The practice of the administrative authorities competent to issue acts implementing the customs legislation shows uncertainty and ongoing unfamiliarity with the new legal infrastructure, which undoubtedly brings about inconsistencies in the judicial resolution of legal disputes that arise. The article forms part of a large-scale study relating to the administrative services provided by the customs administration of EU Member States and is aimed at giving clarity to and analysing the problematic issues.

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