LEGAL ASPECTS OF THE DEFINITION OF “SUBJECT” IN VIOLATION OF THE PROCEDURE FOR FILING FINANCIAL STATEMENTS OF POLITICAL PARTIES

Abstract

Purpose. The purpose of this article was, firstly, to review the structure and provisions of Article 21221 of the Code of Ukraine on Administrative Offenses, as a norm of national legislation, which provides for liability for violation of the procedure for submitting a financial report on the receipt and use of election funds, a report of a political party on property, income, expenses and financial obligations; Secondly, to study the stable judicial practice of national courts to consider cases of this category of administrative offense, both qualitative and quantitative, for their compliance and taking into account the existing standards of the European Court of Human Rights related to the right to a fair trial and the inevitability of responsibility; thirdly, to identify the problem, and to work out possible ways to solve it. Methods. The research methodology is personified by a number of general, philosophical and special methods, including: dialectical, comparative, analysis and synthesis, etc. The theoretical basis of the study was the provisions of national legislation, the existing jurisprudence of national courts, and the theoretical achievements of Ukrainian scientists. An integrated approach in the application of methods of scientific knowledge provided a logical presentation of this material, the reliability of statistical data and the validity of the findings. Results. On the basis of a feasible analysis and generalization of the current provisions of national legal acts and sustainable judicial practice in cases of administrative offenses, to establish the problem of «different interpretation» of the provisions of this norm of legislation. Conclusions. Conclusions. Based on the results of this study, conclusions can be drawn about the need to amend the provisions of Article 21221 of the Code of Ukraine on Administrative Offenses, namely: a clear definition of the subjects of the offense, such as the head of a political party and/or the authorized person responsible for the formation of the Report of a political party and its inclusion in the Register and the manager of election funds or referendum funds.