RÓŻNICE I PODOBIEŃSTWA POMIĘDZY CŁEM A PODATKIEM JAKO DANINAMI PUBLICZNYMI POBIERANYMI W MIĘDZYNARODOWYM OBROCIE TOWAROWYM – WYBRANE ZAGADNIENIA

The article constitutes another contribution to the debate regarding the place of customs in the system of public levies. Customs have been for ages seen as a benefit collected from persons trading internationally. Currently, the institution of customs as the only public levy collected by Polish customs au-thorities, contributes not only to the state budget, but it primarily constitutes income of a public-law union, that is, the European Union. Customs is fre-quently an element of trade policy of the European Union and predominantly provides protection for the Union market, it is aimed at preventing import of selected goods. Nevertheless, it has always performed a fiscal function as the public-law union’s income.