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Author
Assoc. Prof. Atanas Simeonov, PhD
Annotation
The research shall cover questions relating to the examination of the general and a special procedure for the exercise of the right to be heard by the person concerned in the event of an unfavorable decision by the customs authorities. 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.
Keywords
application, customs authorities, customs legislation, acts on the application of customs legislation, administrative service, decisions by the customs authorities
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