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Automatically translated version. May contain inaccuracies compared to the original.
‼️ The Supreme Court raised an awkward question: why should businesses pay for customs' mistakes?
⚖️ 29 July 2026 judge of the Supreme Court Viktor Krat expressed a separate opinion in which he drew attention to the lack of unified judicial practice regarding reimbursement of legal costs after cassation review.
😒 If the Supreme Court identified errors by the lower courts and remanded the case for a new hearing, why should the business that already achieved annulment of an unlawful decision have to wait for years to be compensated for the costs incurred in cassation?
🤷♂️ In customs disputes the price of such waiting is especially high. Appealing decisions on adjustments to customs value, product classification, or refusal cards is not only time-consuming but also involves substantial expenses for court fees and professional legal assistance. Delaying their reimbursement effectively means the state shifts the financial consequences of its own mistakes onto businesses.
📨 The key message of Judge Viktor Krat is very simple, but it goes far beyond a procedural dispute and concerns the real balance between the state and business:
✅ If the Supreme Court determined that a case must be reheard because of errors by the courts or, in fact, due to the illegality of customs decisions, businesses should not have to wait years for reimbursement of cassation appeal costs. This issue should be resolved immediately by the cassation court.
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