of May 19, 2005 No. 18
About practice of the dispute resolution with participation of customs authorities
Plenum of Supreme Economic Court of the Republic of Belarus, being guided by articles 14-16 of the Law of the Republic of Belarus of December 9, 1998 "About economic courts in the Republic of Belarus" (Vedamastsi Natsyyanalnaga to descent of Respubliki Belarus, 1999, No. 2, the Art. 32),
DECIDES:
1. According to Articles 41, 42 Economic Procedure Codes of the Republic of Belarus (further - to economic courts cases on economic (economic) disputes with participation of customs authorities are subordinated to the X articles 84-86 of the Tax Code of the Republic of Belarus (General part) (further - the Code). To it, in particular, disputes belong:
about recognition invalid completely (or partially) decisions of the customs authority violating the rights and legitimate interests of the subject of business activity and other economic (economic) activity;
about recognition illegal actions (failure to act) of customs authority or officials of customs authority if such actions (failure to act) are made with violation of the requirements established by customs, tax or other legislation of the Republic of Belarus;
about return of excessively collected amount of customs payments, penalty fee, economic sanctions;
about indemnification, caused to the subject of business and other economic (economic) activity owing to illegal decisions, actions (failure to act) of customs authority, actions (failure to act) of officials of customs authorities in case of execution of service duties by them;
about recognition not subject to execution of executive or other document on which collection is made in indisputable procedure;
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The document ceased to be valid since March 29, 2018 according to Item 16 of the Resolution of the Plenum of the Supreme Court of the Republic of Belarus of March 29, 2018 No. 1