Proceedings on the stage of the decision appeal to impose an administrative penalty for customs rules violation out of court
Abstract
The article is devoted to the proceedings used by authorized officials of the State Fiscal Service of Ukraine, at the stage of the decision appeal on the imposition of customs administrative penalty for violation of customs regulations. It is emphasized that in the literature questions related to the characteristic of the proceedings in the violation cases proceedings of customs regulations limited solely to the study of such actions on the stage of the customs investigation. Attention is drawn to the absence of normative regulation on the application of the proceedings on appeal of court decisions. By legal proceedings on appeal rulings on violation cases of customs regulations include: filing a complaint to a higher authority and commission income; register complaints in fiscal service and transfer to the authorized officer for consideration; consideration of an authorized official of the complaint.
Recommended to the State Fiscal Service of Ukraine as soon as possible to develop and adopt a regulation to detail the application of the authorized persons of the proceedings at all stages of proceedings on customs regulations violation.
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