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Articolul precedent |
Articolul urmator |
771 2 |
Ultima descărcare din IBN: 2017-03-13 18:33 |
Căutarea după subiecte similare conform CZU |
347.73(477) (21) |
Коммерческое (торговое) право (1292) |
SM ISO690:2012 БАБЕНКО, Антон. Основания финансово-правовой ответственности за нарушение таможенного законодательства в Украине. In: Legea şi Viaţa, 2017, nr. 3/2(303), pp. 3-6. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 3/2(303) / 2017 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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CZU: 347.73(477) | ||||||
Pag. 3-6 | ||||||
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Rezumat | ||||||
This article is devoted to the theoretical study of the bases of financial and legal responsibility for the violation of customs laws. Attention is drawn to the fact that the Customs Code of Ukraine contains only rules that oblige to apply to the Tax Code of Ukraine. Taking into account the achievements of legal science, customs and tax laws are allocated regulatory, factual and procedural grounds of financial liability in the field of customs regulation. Considered problematic aspects of the financial and legal responsibility for the violation of customs legislation. It is noted that the elimination of the existing shortcomings will improve the functioning of the institution’s financial and legal liability in the field of customs regulation. |
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Cuvinte-cheie финансово-правовая ответственность, финансово-правовые санкции, обязанность по уплате таможенных платежей, таможенное законодательство, налоговое законодательство |
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