On some issues of the trial of cases on violation of the customs rules started according to features of article 472 of the Customs Code of Ukraine
Journal Title: Правова позиція - Year 2018, Vol 2, Issue
Abstract
The systematic analysis of foreign economic operations and the determination of their expediency, control of the routes of goods and vehicles, and the strengthening of control over the implementation of foreign economic operations with some highly liquid goods on a permanent basis is carried out by the State Fiscal Service of Ukraine. According to the results of the analysis of the detected attempts of illegal movement of goods and minimization of taxes during their import, a systemic problem has been identified related to the presence of goods in the territory of Ukraine, vehicles whose customs clearance was not carried out, therefore the state budget has not received proper customs payments in full. One of the reasons for such a situation on the domestic market of imported goods is using the gaps in the current legislation and the committing of illegal actions aimed at the non-declaring of goods and vehicles by unscrupulous subjects of foreign economic activity. In view of the above, question of customs rules violation adjudication established on the grounds of Article 472 of the Customs Code of Ukraine (“Non-declaration of goods, vehicles of commercial purpose”) acquires relevance.
Authors and Affiliations
В. В. Ліпинський
Keywords
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