KOROBENKO S. Administrative and jurisdictional proceedings in the activities of customs authorities

The dissertation carried out a theoretical synthesis and proposed a new solution to the scientific task of determining the essence and content of administrativejurisdictional proceedings in the activities of customs authorities. The formulated provisions and proposals are based on the results of existing research, analysis of customs and administrative-tort legislation, international conventions, statistics on the enforcement of customs authorities and the practice of administrative courts. Scientific studies on the problem of determining the content of administrativejurisdictional proceedings and their place in the activities of customs authorities have been systematized, the signs and rationale of the concept of administrative-jurisdictional proceedings in the activities of customs authorities were identified, the stages of such proceedings have been proposed, and the types of proceedings have been defined. Recognition of connection between the material and legal procedure caused need of definition by administrative and jurisdictional productions in activities of customs authorities only of that part of the relations for implementation of administrative and jurisdictional activity which are settled by standards of the Code of Administrative Legal Proceedings of Ukraine, the Code of Ukraine on Administrative Offences and corresponding to them the provisions of the law of Ukraine «On the prevention of corruption», the Customs Code of Ukraine. Other jurisdictional relations (on the application by customs officials of measures of administrative coercion, disciplinary liability, consideration and resolution of complaints) are proposed to be considered as regulated by administrative and procedural rules. The factors of influence on formation and implementation by customs authorities of legal status and its peculiarities in administrative-jurisdictional proceedings have been identified, based on the genesis of their legal status and competence in administrative-jurisdictional proceedings. The principles of the activities of customs authorities as participants in administrative and jurisdictional proceedings have been highlighted, their systematization has been carried out on the basis of the nature of the reflected laws: A) the principles of public service; B) general principles of activities of customs authorities as participants of claims and administrative-tort proceedings; C) the special principles corresponding to the procedural status of officials of customs authorities in the allocated productions. The general principles of the customs authorities as participants in administrative and jurisdictional proceedings have been indicated: the rule of law, legality, and professionalism. The content of the claims proceedings in the activities of customs authorities is disclosed, the legal characteristics of administrative-tort proceedings in the activities of customs authorities have been given. The directions of harmonization of legislation regulating the administrative jurisdictional activities of customs authorities in accordance with international standards of customs procedures have been proposed. The ways to improve the legal provision of administrative and jurisdictional proceedings involving customs authorities have been identified, taking into account the jurisprudence of administrative courts in the consideration and settlement of customs disputes.