Proceedings in cases of customs rules violation in Ukraine
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Date
2019
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Abstract
In the present study, the elaboration of the place and role of proceedings in
violation of customs rules proceeding in the structure of the administrative process has
been further developed taking into account the latest scientific researches.The feachers
characteristic of the proceedings in violation of customs rules has been improved. The
legal nature of the compromise in violation of customs rules as a novel of sectoral
legislation has been examined and the state of its implementation in practice on the basis of
the analysis of statistical data on the activities of customs authorities has been determined.
Attention has been drawn to problematic issues when deciding to conduct an additional
audit based on the results of consideration of cases of this category on the merits.
Proposals on reforming the customs legislation governing the implementation of
proceedings in violation of customs rules have been formulated, in order to eliminate the
shortcomings and gaps, which will enhance the protection of the rights and freedoms of
citizens and economic interests of the state protected by law.
Description
Keywords
proceedings, cases of customs, rules violation, Ukraine
Citation
Social and legal aspects of the development of civil society institutions: collective monograph. Part II. Warsaw: BMT Erida Sp.z o.o., 2019.