THE JURISDICTION AS A PROCESSUAL INSTITUTION OF ENSURING THE LEGALITY OF THE STATE CUSTOMS AFFAIRS: GENERAL DESCRIPTION
Journal Title: Юридичний науковий електронний журнал - Year 2016, Vol 4, Issue
Abstract
The article is devoted to defining the content and general characteristics of the jurisdiction of the state customs affairs. The existing scientific approaches to determining the nature of the base category of «jurisdiction» and related categories «administrative jurisdiction», «tax jurisdiction» have been explored. The dependence of the category of «jurisdiction in the state customs affairs» of the subject of the application and the nature of the relevant activities of the bodies of income and fees is proved. The institute of jurisdiction as procedure of ensuring the legality of the state customs affairs appropriate to disclose because of characteristics of the jurisdictional proceedings, which include the appeal proceedings before the administrative court proceedings and complaints of citizens. The administrative jurisdiction could be characterized as procedural form of juridical relationships in this sphere. This approach allows to relate to the administrative jurisdiction of the state customs affair so-called «negative» proceedings, that include, in addition to the above, proceedings in cases of violation of customs regulations, proceedings in cases of corruption in bodies of public income and taxes, disciplinary proceedings Highlighted public content of category «jurisdiction». Administrative jurisdiction, which is implemented in the procedural form of administrative justice has essential features, opposed to administrative jurisdiction, that implemented outside of administrative justice In connection with this proposed allocation of administrative jurisdiction of two types: administrative-judicial (court) and extrajudicial. Category «jurisdiction» may use for designation of subject of courts’ jurisdiction (administrative court, if indicated on administrative jurisdiction) and «competence» – in relation to extra-judicial activities of state authority.
Authors and Affiliations
О. П. Рябченко
Keywords
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