ПРАВО НА ИЗСЛУШВАНЕ НА ЗАИНТЕРЕСОВАНОТО ЛИЦЕ ПРИ НЕБЛАГОПРИЯТНО РЕШЕНИЕ НА МИТНИЧЕСКИТЕ ОРГАНИ
RIGHT TO A HEARING OF THE PERSON CONCERNED IN THE EVENT OF AN UNFAVORABLE DECISION BY THE CUSTOMS AUTHORITIES
Author(s): Atanas SimeonovSubject(s): Law, Constitution, Jurisprudence, Criminal Law, EU-Legislation, Court case
Published by: Софийски университет »Св. Климент Охридски«
Keywords: application; customs authorities; customs legislation; acts on the application of customs legislation; administrative service; delivery by Member States' customs administration
Summary/Abstract: The scientific inquiry shall cover issues relating to the 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.
Journal: IUS ROMANUM
- Issue Year: 2019
- Issue No: 2
- Page Range: 460-473
- Page Count: 14
- Language: Bulgarian