Zatrudnienie funkcjonariuszy w administracji celno-skarbowej po reformie

Abstract

ABSTRAKT Employment of officers in customs and tax administration after the reform The article presents the legal regulations concerning the officers of the former Customs Service adopted by the legislator on the occasion of the reformed customs and tax administration and the establishment of the National Tax Administration. The institution of terminating the service relations of officers by law was introduced, as well as transforming the service relations into contractual relations as a result of offering the officer further work in the structures of this administration and accepting this proposal by him. Problems with interpreting these solutions were visible in the varied jurisprudence of administrative courts as well as common courts. In order to understand these difficulties, some of the justifications of the judgments have been presented more broadly. In line with these considerations, the thesis is justified that in recent years the legislator has increasingly resorted to this type of solutions and introduced institutions of termination of employment relations by law, and their cause is not “exceptional, special circumstances justified by the state system reform,” which was emphasized by the Constitutional Tribunal, only reforms related to organizational transformations in public administration. This is viewed as the means of replacing public administration staff.