Subject and Keywords:
On March 1, 2017, acts reforming the customs and tax administration system came into force. They introduced not only changes in the system of organs and organizational structure of this administration, but also significantly influenced the legal status of Customs Service officers. Not all officers were offered further service in the newly created customs and tax administration. Some of them received offers of employment in positions of civil part — in general has not been employed for a further period. In both cases, the relationship was terminated, which in the light of the adopted statutory solutions is treated as an exemption from service. A very large group of officers filed appeals to administrative courts, some of them — also to common courts. Against the background of the provisions formulated in such a way, the question arises: whether the change of the legal status of the Customs Service officer from the administrative and legal relation to the contractual relation made by the director of the customs chamber as part of the powers entrusted to him, is in line with the rule of law. The answer to this question will ultimately be given by the courts. The study will, however, present general observations regarding the existing situation.