1. The subject of the dispute is the lawfulness of the customs authority’s demand to pay court fees when appealing an additional court decision on the distribution of court costs.
2. The court of cassation found that the appellate court mistakenly obliged the customs authority to pay court fees for the appeal against the additional decision on the distribution of court costs, since such costs are not independent claims and are not included in the price of the claim. The court emphasized that the distribution of court costs is carried out either in the decision on the merits of the dispute or in an additional court decision, which is an integral part of the main decision. The court departed from previous conclusions regarding the payment of court fees when appealing additional decisions on the distribution of court costs, referring to the постанову [resolution/ruling] of the Joint Chamber of the Cassation Administrative Court of December 20, 2019. The court noted that the requirement to pay court fees for appealing an additional decision resolving the issue of the distribution of court costs is unfounded, as this does not affect the amount of the court fee rate when filing a claim.
3. The Supreme Court overturned the appellate court’s ruling and sent the case back to the court of appeal for further consideration.
