Funkcjonariusze celni w strukturze Krajowej Administracji Skarbowej – uwagi wybrane
Customs officials in the structure of the National Revenue Administration – selected comments

Summary/Abstract: The paper is mainly devoted to the subject-matter of the so-called “turning customs officials into civilians”, that it transforming their service relationships into employment relationships in the framework of consolidation of tax, revenue and customs administration into the National Revenue Administration. The author has shown that the reform of public levies administration – without a doubt necessary after close to 30 years of status quo – has, nevertheless, led to a few thousand reductions of employment of customs officials by terminating their service relationships or transforming them into employment relationships. Moreover, the author shows in the publication that as a result of legislator’s conscious operation a “base law” was adopted which constitutes violation of the principle of trust in the state and in the law given by it.

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