H&A Law Firm sh.p.k. was represented at the Administrative College of the Supreme Court regarding the unit of judicial practice announced earlier. The discussion was related to the origin of the customs debt. The Administrative College of the Supreme Court, after hearing the claims of the parties, decided:
Enforcing the decision of the Administrative Court of Appeal on the case with litigants. Company Marxh sh.p.k against the General Directorate of Customs with the purpose of determining the absolute invalidity of decision No. 1806 dated 04.04.2011, of the Tirana Customs Branch regarding the claim of customs debt collection beyond the 3-year notice period provided for in Article 236 of the previous Customs Code, point 3, which also applies to Article 97 point 1 Current Customs Code.
The Judicial Practice for the case subject to trial will serve as a precedent in identical or similar cases in administrative processes before the customs authorities.