“Transformation” of a Tax and Customs Administration Officer’s Service Relationship into an Employment Relationship
“Transformation” of a Tax and Customs Administration Officer’s Service Relationship into an Employment Relationship

Summary/Abstract: Lack of court protection for officers whose current service relationship is substituted with a form that is less beneficial – an employment relationship, should be seen as a violation of their right to trial. A labour court, by definition, is not an appropriate court when it comes to cases of entering into or the termination of service relationships having a legal and administrative character. This court can judge cases concerning the employment relationship of an employee but fundamentally does not have jurisdiction to assess the establishment and termination of a legal and administrative relationship. Therefore, sending customs officers to labour courts causes the transformation of a service relationship into an employment relationship to slip out of court control.

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