Legislator Case Law & Legislation
III ARN 97/95 AI generated

Supreme Court dismissed extraordinary review regarding customs duty exemption for a car brought by a refugee.

Case Number III ARN 97/95
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the extraordinary review against the General Customs Office's decision to impose customs duties on a car brought by a refugee. The applicant argued the vehicle was for personal use abroad, but the court found the evidence of purchase and lack of registration contradicted this claim. Consequently, the court ruled that the statutory conditions for duty exemption were not met due to the lack of professional use.

Legislator headnote

AI generated

Art. 14 ust. 1 pkt 7 ustawy z dnia 28 grudnia 1989 r. Prawo celne; The court held that a vehicle brought by a refugee is exempt from customs duties only if it was used for personal, household, or professional purposes, and the burden of proof regarding such use lies with the applicant.

Keywords

AI generated
customs duty exemption refugee status extraordinary review professional use requirement burden of proof customs valuation Supreme Court ruling

Cited Legislation

AI generated
Art. 14 ust. 1 pkt 7 ustawy z dnia 28 grudnia 1989 r. Prawo celne
art. 421 § 1 KPC

Cited Case Law

AI generated
SA/Lu 1732/92 (ONSA 1994 z. 4 poz. 151)
VSA 536/92 (ONSA 1993 z. 4 poz. 104)
III ARN 65/93

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