III RN 185/98 AI generated

Customs duty statute of limitations begins when payment obligation arises, not upon conditional release date.

Case Number III RN 185/98

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 1999-04-09

Outcome Dismissed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court set aside the Lower Administrative Court's decision regarding customs duty collection. The Lower Court incorrectly calculated the two-year limitation period starting from the conditional release date. The Court ruled that the obligation to pay arises only if goods are not exported by the specified deadline. Consequently, the Lower Court failed to address the plaintiff's arguments and the case was remanded for reconsideration.

Legislator headnote

AI generated

Art. 83 ust. 1 Prawa celnego; Art. 18 Prawa celnego: The two-year statute of limitations for assessing customs duties commences on the day the obligation to pay arises, which occurs upon failure to export goods within the set period for temporary admission, not on the date of the conditional release decision.

Keywords

AI generated

customs duty assessment statute of limitations temporary customs release obligation to pay administrative review limitation period calculation remand for retrial

Cited Legislation

AI generated

art. 83 ust. 1 ustawy z dnia 28 grudnia 1989 r. - Prawo celne

art. 18 Prawa celnego

art. 68 ust. 2 Prawa celnego

art. 22 ust. 3 ustawy z dnia 11 maja 1995 r. o Naczelnym Sądzie Administracyjnym

art. 156 § 1 pkt 2 KPA

art. 393 § 1 KPC

art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego

Customs duty statute of limitations begins when payment obligation arises, not upon conditional release date.

Legislator summary

Legislator headnote

Keywords

Cited Legislation

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