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‘Fair prices’ vs transaction value in Bulgaria

Georgi Goranov
Attorney at Law, Georgi Goranov law office and Unitax Consult Ltd., Bulgaria
Published 04 Jun 2023
‘Fair prices’ vs transaction value in Bulgaria
Adobe Stock
Case law
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? What are the possible consequences? Let us try to find some answers.

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