Pozycja ustrojowa naczelnika urzędu celno-skarbowego w systemie organów administracji publicznej
The position of the head of Customs and Tax Office within the system of public administration organs from the perspective of the state’s polity

Summary/Abstract: The study deals with the polity characteristics of the post of the Head of Customs and Tax Office. As a result of the research it turned out that the position is one of public authority, yet with the character which is not connected with entitlements of the police type. On the other hand, as regards the procedural layer, this official’s activity is characterized by a relative transfer operation of proceedings to the second instance. Taking the current practice into consideration, the establishment of such a body seems to have been justified.

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