Kharain I. The administrative and legal regulation of the movement of objects by physical entities across the customs border of Ukraine

Українська версія

Thesis for the degree of Doctor of Philosophy (PhD)

State registration number

0820U100409

Applicant for

Specialization

  • 081 - Право. Право

19-11-2020

Specialized Academic Board

ДФ 08.893.005

University of Customs and Finance

Essay

To dissertation theoretical generalization and new decision of scientific problem are driven - administrative and legal adjusting of moving of objects by physical persons through the custom border of Ukraine. Reasonably that in a legal doctrine one of the basic rich in content requirements of principle of legal definiteness ϵ requirement of predictability of law, that can be provided only on condition of constancy of legal norms, that contain the clear, unequivocal concepts exposed by means of legal definitions.The clearness of legal definitions, that expose maintenance of concepts and categories that is contained in the norms of customs legislation, has a primary value for correct determination of objects of taxation, that move citizens and subjects of menage through the custom border of Ukraine, establishment of grounds for bringing in of winy persons to financial, administrative, criminal responsibility and correct decision by the courts of public spores between citizens and custom authority and acceptance just, legal and reasonable court decision.A custom code gave up a term "object", using a concept "commodities" instead of him. Between that, such approach of legislator ϵ erroneous, conflicts with the aims of taxation, and mainly - to principle of legal definiteness, maintenance of that non-random in detail exposed in our work. Concept "commodity", unlike a category a "object", determination of that was developed as early as philosophy, has far more narrow value and was set forth exactly within the limits of economic theory. Together ɜ that, present in the Custom code determination of "commodity" is used in the norms of customs legislation absolutely unsystematic and substitutes actually, used to it in a custom right category "object".Thus concept commodity, as such, now it is practically absent in the Custom code. Present in the Custom code definitions of concepts "commodities", "personal things", conflict with the requirements of principle of legal definiteness, positions of the Internal revenue code and other Laws of Ukraine, in connection with what corresponding the norms of customs legislation are needed changes and return in the customs legislation of category "objects" as any objects (commodities, currency, values, things, transport vehicles and others like that) that move through the custom border of Ukraine.

Files

Similar theses