Georgi Goranov
Georgi Goranov is an Attorney at Law with more than twenty years of experience in the scope of customs excise and tax law. His law office successfully represents legal entities and natural persons before the competent tax authorities and national courts of the Republic of Bulgaria in resolving legal disputes in the above legal spheres. Georgi Goranov has also acted as a proxy in several court procedures rendered before the Court of Justice of the European Union about preliminary rulings concerning different customs issues.
Georgi Goranov also runs a consultancy firm named Unitax Consult Ltd., which represents its clients in a variety of customs and excise legislative procedures such as obtaining licenses of authorised economic operators, licensing customs and excise warehouses, etc., as well as organises customs and excise seminars and workshops.
Georgi Goranov is a lecturer in trainings for customs agents, organized by the Bulgarian National Freight Forwarding Association. He is also a customs and excise consultant of the Bulgarian Chamber of Trade and Industry and an associated member of the Bulgarian National Organization of Customs Agents.
Georgi Goranov commenced his carrier as a legal advisor working for the Bulgarian National Customs Agency when he had a chance to participate in an international project for drafting and implementing the Ethic Code for Bulgarian Customs Employees.
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Content by Georgi Goranov
The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU....
The special features of the customs valuation of imported fruit and vegetables
This article is the first, introductory part of the article based on the judgment of the European Court of Justice (ECJ). This judgment concerns the customs valuation of certain types of fruit and vegetables in the EU, which has its own peculiarities compared to the valuation of other goods. Therefore,...
‘Fair prices’ vs transaction value in Bulgaria
The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps?...
Binding Valuation Information (BVI) decisions in the EU: the pros and cons
Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight...
CJEU guidelines on the selection of identical or similar goods for determining the customs value
Customs administration shall exercise due care in analysing the facts, gathering information and evidence for the use of each of the alternative methods for determining the customs value. This includes the duty of the customs authorities to consult all the information sources and databases available to them. Are customs authorities...
Popular articles
The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU....
The special features of the customs valuation of imported fruit and vegetables
This article is the first, introductory part of the article based on the judgment of the European Court of Justice (ECJ). This judgment concerns the customs valuation of certain types of fruit and vegetables in the EU, which has its own peculiarities compared to the valuation of other goods. Therefore,...
‘Fair prices’ vs transaction value in Bulgaria
The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps?...