Abstract
In this article legal nature of the right to stipulate the amount of customs debt has been analysed. The institution of the limitation is known in all legal branches, both in public and private law ones. In specific legal branches, legal norms stipulate that a lapse of a particular period of time results in expiration, establishment or amendment of the content of the right. Usually, the purpose is to put in order legal relations for which a lapse of time has a significant meaning as an element establishing its form and essence. As a result of a lapse of the period of limitation, customs debtor’s legal situation is stabilised. He becomes confident that his contractual relationship in public law sphere shall not be changed. On the other hand, public administration authorities which have not undertaken relevant legal activities during the limitation period are devoid of the possibility to interfere in the rights and obligations of the tax payer. Thus, on both sides of no longer existing tax obligation, the status of confidence within mutual rights and obligations is established and the customs obligation is not converted into customs obligation.
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