Customs disputes and credentials in relation to adjustment of custom costs of goods
Journal Title: Правова позиція - Year 2017, Vol 1, Issue
Abstract
The article is devoted to the study of the use of discretionary powers by the fiscal authorities as one of the main reasons for the emergence of customs disputes and before all disputes related to the definition and adjustment of the customs value of goods moving across the customs border of Ukraine. The problem is considered whether the authorities of the State fiscal service are discretionary. The peculiarities of resolving customs disputes by administrative courts were also assessed, depending on the related disputes with the implementation of discretionary powers. We separately analyzed position of the Higher administrative court of Ukraine in relation to legal nature of plenary powers of organs of Government fiscal service of Ukraine and their attitude toward adjustment of custom cost of commodities that move through the custom border of Ukraine.
Authors and Affiliations
М. В. Калантай
Keywords
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