Issue and Appeal through Administrative Channels of Decrees on Forced Public State Collections Issued by Customs Authorities Cover Image
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Издаване и обжалване по административен ред на постановленията за принудително събиране на публични държавни вземания, издавани от митническите органи
Issue and Appeal through Administrative Channels of Decrees on Forced Public State Collections Issued by Customs Authorities

Author(s): Atanas Simeonov
Subject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Софийски университет »Св. Климент Охридски«

Summary/Abstract: With the amendment to the Customs Law of 1.8.2000 a new unit III in Chapter twenty-six was created – Payment of Customs Duties under the title “Decrees on Forced Public State Collections Issued by Customs Authorities”. This article deals with peculiarities in issuing and appeal under administrative order of decrees on forced public state collections due to the fact that in some hypotheses the legislator doubles the administrative channel for determining of customs duties. That can lead to delay in proceedings when duties on import and export which are due are determined by a decision of the customs authority and due to repudiation in the fixed legal term a decree is issued for their forced collection. Both acts are liable to independent appeal through administrative and court channels under different procedure, which can lead to enacting of mutually conflicting decisions. This flaw de lege ferenda should be surmounted.

  • Issue Year: 2000
  • Issue No: 6
  • Page Range: 18-29
  • Page Count: 12
  • Language: Bulgarian