Abstract
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.
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