ИЗДАВАНЕ НА РЕШЕНИЯ, СВЪРЗАНИ С ПРИЛАГАНЕ НА МИТНИЧЕСКОТО ЗАКОНОДАТЕЛСТВО
The study covers the issues raised by the acceptance of an application by an interested person for decisions by the customs authorities on the application of EU customs legislation. There is currently no in-depth discussion on these issues. The practice of the administrative authorities competent to issue acts on the application of customs legislation reveals uncertainty and still ignorance of the new legal framework, which undoubtedly leads to contradictions in the judicial resolution of legal disputes. This article is part of a larger study on administrative service delivery by Member States' customs administrations in the EU and aims to clarify and analyze problematic issues.
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