Odpovědnost v celním právu

The problems concerning liability belong to the set of the most complicated institutes in the legal science and there are many different opinions both on the essence of liability and on a number of particular questions too. The legal basis of liability is in the legalliterature characterized in many different ways and is, therefore, viewed from a wider perspective. Liability in customs law is then a special instance of legal liability and can be understood as generally specific branch legal liability. If we conceive of customs law as of a relatively independent sub-branch within a uniform legal framework, then this specific branch legalliability must necessarily be a particular instance of the conception of legalliability and be an element of its uniform system. Liability in customs law is presented as legal liability realized by customs authorities and applied to the situations and needs of the public authorities carried aut in the spheres of their competence as deconcentrated public authority offices. Also it represents subject of the so called criminal customs law expressed in concentrated way. "Criminal customs law" represents an independent part that is dealt with in Head Fourteen of the Tariff Act.