The consequences of abolition courts decisions on customs valutation adjustments
Journal Title: Правова позиція - Year 2016, Vol 2, Issue
Abstract
The article explores practical problems that arise as a result of the courts cancelling their rulings on correction of customs value of the goods. It focuses on three main issues. The first issue is that, from the legal standpoint, the legal status of the customs value remains undetermined after the court cancels the ruling regarding its correction. The second issue is that, from a practical standpoint, the rights of the importer that were violated are not restored, because the overpaid funds need to be returned from the budget. The third issue is that legal responsibility for violiting the importer’s rights is absent. Customs legislation on this subject and current court rulings in customs lawsuits are analyzed. Ways to solve the discussed problems, as well as directions for future research, are presented.
Authors and Affiliations
Р. М. Садовий,
Keywords
Related Articles
- EP ID EP445879
- DOI -
- Views 114
- Downloads 0
Custom formalities in relation to commodities that move through pipeline transport custom across the customs border of Ukraine
The article is sanctified to description of custom formalities with the selection of actions that is executed at moving of commodities through the custom border of Ukraine by a pipeline transport. It is found out, that m...
Concepts of “situation” and “position” in philosophy of J.-P. Sartre (visual metaphor and legal aspect)
The article considers questions related to dependence of cognition and action in philosophy of Jean-Paul Sartre on the model of visual perception in whole and metaphor of perspective in particular. Sartre believes that p...
Sources and forms of international customs law
The article focuses on the clarification of the essence of existing doctrinal approaches to the understanding of the concept of “international customs law source” and the concept of “the form of international customs law...
The characterization of grounds for determining goods as those completely produced in the given country
This article represents characterization of grounds for determining goods as those completely produced in the given country. It was noted that analysis of grounds for defining goods as those completely produced in the gi...
Features of the implementation of the principles of criminal law during the establishment of liability in the example of Art. 159-1 CC
The Constitution of most European countries provides for the democratic, legal construction of the state. Ukraine is also an exception, where in Article 1 of the Constitution of Ukraine it is established that the latter...