4.  The applicant was born in 1969 and lives in Kovachevets. 5.  In 1995 the applicant entered into contracts under which he undertook to export wheat to foreign companies. On 11 August 1995 the Council of Ministers of Bulgaria adopted Regulation No. 160/1995 whereby the export tax for wheat was increased from 35 United States dollars (USD) to USD 55. The new rate became effective on 25 August 1995. 6.  On 24 August 1995 the applicant had already loaded 6,333 metric tons of wheat on to a cargo ship. At 11.30 p.m. on the same day he submitted to the customs authorities in the port of Varna West the necessary customs documents. However, the applicant was not granted authorisation to export the shipment. Thereafter, he continued loading the ship and later paid the export tax at the newly-introduced higher rate, whereupon export authorisation was granted. 7.  On 8 October 1996 the applicant brought an action for damages against the Central Customs Office (Главно управление „Митници”) and the State Fund “Agriculture” (Държавен фонд „Земеделие”) under sections 45 and 55 of the Contracts and Obligations Act of 1951. 8.  In a judgment of 10 July 1998 the Sofia City Court dismissed the claim. The court found that the customs officers had not acted unlawfully and that in any event the applicant had not sustained any damage. 9.  The applicant appealed. 10.  In a judgment of 25 June 1999 the Sofia Appeal Court quashed the Sofia City Court’s judgment and referred the case for a fresh examination, indicating that the applicable law was the State Responsibility for Damage Act. 11.  The Central Customs Office appealed against the Sofia Appeal Court’s judgment. By decision of 19 April 2000, the Supreme Court of Cassation terminated the proceedings as the lower court’s decision to refer the case back to the court of first instance was not amenable to cassation appeal. 12.  In a judgment of 23 December 2003 the Sofia City Court established that the applicant had sustained damage and granted his claim. 13.  The proceedings continued on appeal before the Sofia Appeal Court and the Supreme Court of Cassation at least until 19 April 2007.