Abstract

The head of tax and duties office has six months to issue proceedings regarding irregularities detected during a control based on the act on the Intelligent Transport System, i.e., the control of freight services that depends on checking the compliance with the principles of the act on the Intelligent Transport System. After that period they cannot do it anymore. However, judicature within this area is not consistent, and tax and duties authorities issue proceedings – in regard to fining – even after several months from the date of control.