
Elif Mehmedova
Elif Mehmedova is a lawyer at the law firm "Sazdov and Petrov", part of the team of CEE Attorneys.
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Content by Elif Mehmedova
Penalties, fines and sanctions under Bulgarian tax law
The system of sanctions for the violations, related to declaration and payment of import taxes, is currently not harmonized within the European Union (EU). Therefore, the article reviews laws of the Republic of Bulgaria (as the EU Member State), defining such penalties and highlights the importance of voluntary disclosure of...
Royalties and customs value: CJEU clarification to Bulgarian courts
The goal of the EU law on customs valuation is to introduce a fair, uniform, and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must therefore reflect the real economic value of an imported product and take into account all of the elements of...
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Penalties, fines and sanctions under Bulgarian tax law
The system of sanctions for the violations, related to declaration and payment of import taxes, is currently not harmonized within the European Union (EU). Therefore, the article reviews laws of the Republic of Bulgaria (as the EU Member State), defining such penalties and highlights the importance of voluntary disclosure of...
Royalties and customs value: CJEU clarification to Bulgarian courts
The goal of the EU law on customs valuation is to introduce a fair, uniform, and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must therefore reflect the real economic value of an imported product and take into account all of the elements of...