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(Judgement of the Supreme Court of the Slovak Republic dated 17 December 2001, file No. 3 Cdo 68/01, published in the Collection of Opinions of the Supreme Court and Decisions of Courts of the Slovak Republic No. 5/2002)
A legal entity is also an entity which is not defined as a legal entity by the act, but the characteristics of legal entities (business name, registered seat, own organisational structure, specification of the body authorised to manage the entity and act on its behalf, specification of the own property serving for fulfilment of its tasks, specification of the liability for damage incurred to any other person, etc.) are granted to it by the act.
Therefore, a Customs Office is also a legal entity since provisions of the Customs Act grant it the characteristics of a legal entity which has a legal capacity.
© Cechová & Partners (Bratislava)
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