Abstract
The article focuses on the essence and relevance of interests from the point of view of taxable persons. The author tries to find an adequate interpretative framework of the essence of creation of interests.
The author deduces the creation of interests in the scope of legal relationships in accordance with customs- and tax regulations and draws legal conclusions from the perspective of the purpose and objective of the legal regulation of interests in customs- and tax regulations. From the relevant legal questions the author considers whether custom offices were (are) obliged to pay interests from overpaid duties according to relevant provisions of the Tax Procedure Code (earlier the Code on Tax Administration) or if it is a case of customs refund (customs debt) in the sense of Art. 286 Tax Code (now Art. 241 Community Customs Code).
The Article contains quotations from judicature of the Supreme Administrative Court.