Imperious subjects of detection and investigation of smuggling in Ukraine and the leading EU countries: comparative analysis of competence
Journal Title: Правова позиція - Year 2017, Vol 1, Issue
Abstract
The article outlines some theoretical and practical problems of improving the organization and legal regulation of the activities of government entities for the disclosure and investigation of smuggling and proposes ways of their solution on the basis of a comparative analysis of the competence of the customs administrations of Ukraine and the leading EU countries EU customs administrations play a key role in preventing and counteracting tax evasion, excise duties and other taxes, as well as smuggling, drug trafficking, money laundering, and illegal offenses, moving through the customs border of goods and individuals. The issue of the content of law enforcement powers, as well as models of participation of customs administrations in the investigation of criminal offenses, are directly depending on the place of the customs in the organizational structure of the authorities. There are three models of this activity: 1. The customs administration carries out pre-trial investigation of criminal offenses in the customs sphere on its own; 2. The Customs Administration conducts pre-trial investigation of criminal offenses in the customs field under the direction of the prosecutor; 3. Pre-trial investigation of criminal offenses in the customs sphere is carried out outside the customs administration. Regarding individual crimes such as smuggling and drug trafficking, the customs administration may conduct investigations with other institutions. For Ukraine, considerable interest is an example of the organization of law enforcement activities of the customs administration of the largest and most developed EU–Germany. The comparative analysis of the competence of the customs administrations of the leading EU countries in the prevention and counteraction of smuggling, disclosure and pre-trial investigation of criminal offenses in the customs sphere, shows a general tendency to provide them with broad law enforcement powers.
Authors and Affiliations
В. В. Варава
Keywords
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