Legal liability of natural persons for the storage of firearms in the Police depository
Legal liability of natural persons for the storage of firearms in the Police depository

Summary/Abstract: The author presents the issue of liability of persons depositing firearms and ammunition who came into possession of them after the death of the testator and his heirs in connection with the obligation of submitting after the deceased person weapons and ammunition to the deposit of the Police organizational unit and the calculation of fees for storing firearms by these entities under the Act of May 21st, 1999 about weapons and ammunition. The legal nature of the fees for the storage of firearms in deposit indicates that it is not an administrative penalty, as some believe, but is a non‑tax budget charge to which the limitation of the provisions of section III of the Act of August 29th, 1997 Tax Code should apply, which is also confirmed by the jurisprudence of administrative courts in these cases. In addition, the circle of persons obligated to pay the fee should be limited only to depositors – holders of weapons or ammunition who after the death of the person, personally or through a representative, deposit it in a deposit for safekeeping, and not to other heirs who as co‑owners may make a statement on how to administer the firearms and ammunition, however, they cannot be charged the fees due to the content of the provisions of art. 23 clause 1 point 3 of the cited act stating the necessity of taking possession of it after the deceased person before making the deposit. Therefore, the police authorities should each and every time examine the situation when individuals are obliged to pay the fees as well as take into account the 5‑year limitation period for the amounts due.

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