III RN 143/01
AI generated
Customs agency allowed to request customs procedure retrial as indirect party to tax proceedings.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court reversed the lower administrative court's dismissal of the Customs Agency's request for a customs procedure retrial. The court found that the agency was a valid party to the proceedings because it bore full liability for the customs guarantee provided by the car importer. Consequently, the agency had the standing to request a retrial under the Tax Procedure Code, contrary to the lower court's view that it was not a party.
Legislator headnote
AI generatedArt. 133 Ordynacji podatkowej; Art. 241 ust. 1 Ordynacji podatkowej; Art. 256 § 1 pkt 5 Kodeksu celnego: A customs agency acting as a guarantor for an importer's customs guarantee is considered a party to customs proceedings and may request a retrial.
Keywords
AI generated
customs agency standing
customs procedure retrial
tax procedure code
customs guarantee liability
indirect party status
Cited Legislation
AI generatedArt. 256 § 1 pkt 5 of the Customs Code
Art. 262 of the Customs Code
Art. 133 of the Tax Procedure Code
Art. 241 ust. 1 of the Tax Procedure Code
Art. 27 ust. 1 of the Act on the Supreme Administrative Court