A Gripping Situation:

Professional and Legal Dilemmas in the Use of Financial Guard Violence

Abstract

Financial guards of the National Tax and Customs Administration (NTCA) are authorised to take law enforcement measures, wear uniforms and use constraint tools in duties. The right of coercion is – quite rightly – restricted by the will of the legislator. Practical experience shows, however, that in some cases the legislator has made the measures rights of the financial guards too restrictive. As a result, some official duties cannot be carried out effectively due to a lack of adequate equipment. The legislator should certainly consider the modification of the short-time arrest rules of the NAV Act, in order to help the financial guards to provide their duties effectively.