SPECIFICITY OF ADMINISTRATIVE AND LEGAL STATUS OF CUSTOMS DEPARTMENTS OF THE STATE FISCAL SERVICE OF UKRAINE
Journal Title: Порівняльно-аналітичне право - Year 2018, Vol 6, Issue
Abstract
The article is devoted to the study of the specificity of the administrative and legal status of customs posts in Ukraine. The general approaches to understanding the concept, structure of administrative and legal status are considered. The elements of the administrative status of customs posts are determined. The peculiarities of the competence of customs posts, including the purpose and functions of their activities, the structure of customs posts, legal guarantees of their organization and activities and the legal responsibility of their officials and employees, are revealed. It is concluded that the administrative and legal status of customs posts is limited by their dependence on the management of the State Fiscal Service of Ukraine, customs offices and departments in the region.
Authors and Affiliations
О. В. Сидоренко
Keywords
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