Customs and Revenue Service officers as councillors in local government bodies – selected issues

<ns3:p>The article presents the actions of the National Revenue Administration (hereinafter: NRA), consisting in particular of:1) restricting the passive voting rights of Customs and Revenue Service officers (hereinafter: CRS) to local government bodies; 2) obliging CRS officers to obtain the consent of the head of the NRA organisational unit to receive the allowances due to councillors, classifying them as additional gainful empl oyment;3) initiating disciplinary proceedings in the event of the head of the NRA organisational unit not consenting to the receipt of allowances.These ‘practices’ lead to a so-called chilling effect on the exercise of constitutionally guaranteed political rights by CRS officers, constituting, willy-nilly, actions without a normative basis</ns3:p>