Opinia prawna w sprawie zasadności przyjętego przez Służbę Celną stanowiska dotyczącego nakładania zobowiązań celnych i podatkowych wobec osób dokonujących przywozu paliwa z obwodu kaliningradzkiego (okręgu królewieckiego)

• Authors: Henryk Dzwonkowski

Title variants

EN

Legal opinion on the legitimacy of the position held by the Customs Service concerning the imposition of customs and tax duties on individuals who bring in fuel from Kaliningrad Oblast

Abstracts

EN

The author agrees with the interpretation of the notion “occasional import” given by the Customs Service. At the same time he claims that the attitude, according to which any import made in connection with a journey is an “occasional import”, is not legitimate. Moreover, he believes that the Customs Service has no powers that would allow it to independently adopt rigid and general criteria to classify journeys as “occasional” or “non‑occasional”. Hence, the instructions from the Customs Service cannot be a legally effective tool for defining the character of imports.

Keywords

EN

fuel; tax; Russia; Customs

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2013
• Issue: 3(39)
• Pages: 223-229

Dates

published

2013

Contributors

author

Henryk Dzwonkowski

• Uniwersytet Łódzki

Identifiers

Biblioteka Nauki

12286889