REVOCATION AND AMENDMENT OF DECISIONS ISSUED WITHOUT PRIOR APPLICATION UNDER THE CUSTOMS CODE OF THE UNION.

Author

Assoc. Prof. Atanas Simeonov, PhD

Annotation

The scientific study covers the issues related to the procedure for cancellation and amendment of decisions issued without prior application under the procedure of the Customs Code of the Union. At the moment, there is a lack of in-depth development on these issues. The practice of the administrative bodies competent to issue acts on the application of customs legislation reveals uncertainty and still ignorance of the new regulatory framework, which undoubtedly leads to contradictions in the judicial resolution of legal disputes that have arisen. The article is part of a larger study related to the administrative service provided by the customs administration of the EU Member States and aims to clarify and analyze the problematic issues.

Keywords

favorable decision; aggravating individual administrative act, customs authorities; customs legislation; acts on the implementation of customs legislation.