Decisions related to binding information issued under the Union Customs Code
DOI:
https://doi.org/10.33919/ljnbu.23.1.1Keywords:
binding information, customs authorities, customs legislation, acts implementing customs legislationAbstract
The research covers the issues related to the procedure for issuing decisions concerning binding information by the customs authorities of the Member States in the European Union. There is currently no in-depth elaboration on these issues. The legal framework is new and the practice of the administrative authorities competent to issue acts implementing the customs legislation reveals uncertainty and not yet good knowledge of it, which undoubtedly leads to contradictions in the judicial resolution of legal disputes. The study is part of a larger study related to the administrative services provided by the customs administrations of the EU Member States and aims to clarify and analyse the issues at stake.
References
Ангелов, А. С. (1970). Финансово право. София: Наука и изкуство.
Кучев, С. (1998). Митническо право. София: ЕА.
Кучев, С. (1983). Финансово право на Народна република България. София: УИ „Св. Климент Охридски“.
Сандровский, К. К. (1971). Таможенное право. Общая часть. Киев: Киевский государственный университет.
Симеонов, А. (2000). Издаване и обжалване по административен ред на постановленията за принудително събиране на публични държавни вземания, издавани от митническите органи. Съвременно право, № 6, 18–29.
Симеонов, А. (2009). Последващ контрол на декларирането по чл. 84 и сл. от Закона за митниците. Съвременно право, № 5, 32–55.
Симеонов, А. (2011). Източници на митническото право. Правна характеристика на „митните сборове“. Мита и такси с равностоен ефект. Възникване на митническото задължение. Длъжник по митническото правоотношение. Бюлетин на Асоциацията на прокурорите в България, № 2, 50–102.
Berr, C., H. Trémeau (2004). Le droit douanier: communautaire et national, 6. éd. Paris: Économica.
Bienvenu, J. J. (1987). Droit fiscal. Paris: Presses universitaires de France.
Dubroff, H. (1979). The United States Tax Court: An Historical Analysis. Chicago: Commerce Clearing House.
Lachaume, J. F. (1989). Droit administrative. Paris: Presses universitaires de France.
Meyer-Landrut, A. (1990). Die neue Rechtsprechung des europäischen Gerichtshofes zu Ursprungsfragen. In: Recht der internationalen Wirtschaft.
Renoue, J. C. (1989). La douane. Paris: Presses universitaires de France.
Vander Schueren, P. (1991). Customs Classification: One of the Cornerstones of the Single European Market, but One which Cannot Be Exhaustively Regulated. Common Market Law Review, No. 4, 855–875.
Waer, P., E. Vermulst (1990). De toepassing van algemene oorsprongsregels in de Europese Gemeenschap: een probleemschets naar aanleiding van het Brotherarrest, S.E.W. [Sociaal-economische wetgeving]. Mehelen: Kluwer.
