Сучасний стан митного законодавства України
Journal Title: Право та інновації - Year 2014, Vol 4, Issue 8
Abstract
У статті визначено, які нормативно-правові акти входять до структури сучасного митного законодавства. Встановлено, що у системі митного законодавства задіяні нормативні акти різного рівня, що дає підстави стверджувати, що митному законодавству притаманна ієрархічна системність. Визначено ієрархію митних правових актів за їх юридичною силою та коло суб’єктів, які уповноважені видавати нормативні правові акти у царині митного права. Ключові слова: митне право, митне законодавство, систематизація митного законодавства.
Authors and Affiliations
Alyona Kalinichenko
Keywords
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