The Constitutional Court said the condition set in the Customs Code to pay the fine in order to have access to court limits the constitutional right to due legal process
TIRANA, April 24 – Businesses fined by customs offices will no longer have to pay 60 percent of their fines before appealing the case to court, according to a recent decision by the Constitutional Court.
The decision is the second blow to finance authorities after the abrogation of the order to pre-pay 15 percent of fines before appealing the decision to a court in the tax procedures law in 2008.
The Customs Code envisaged the payment of 40 percent of the fine when filing a complaint with the General Customs Directorate and the remaining part, 60 percent of the fine, to appeal the case to court in case the complaint is rejected by the customs office.
The court described the customs decision as unconstitutional, saying that there are other methods of collecting fines without infringing people’s rights to address court.
The case dates back in 2003 when two businessmen from the south-eastern town of Pogradec were fined for hiding their customs obligations.
After failing to have the fined removed by the Pogradec customs office, the businessmen appealed the case to the Pogradec District Court, which sent the case to the Constitutional Court following pressure to dismiss it by local customs office.
The Constitutional Court said the condition set in the Customs Code to pay the fine in order to have access to court limits the constitutional right to due legal process.
