Forced collection of customs duties as a measure of administrative-legal coercion

Authors

  • Павел Николаевич Сафоненков Russian Custom Academy; 4, Komsomol prospect, Lyubertsy, Moskow Region, 140009, Russian Federation

Abstract

The article gives a legal description for the enforced collection of customs duties as a measure of administrative-legal coercion. The methodological basis of the research was the complex General philosophical, General scientific and special legal methods of scientific knowledge (formal-legal, analytical, comparative-legal, normative-logical, system, etc.), the study concluded that the forced collection of customs duties is an administrative and rehabilitative measure, aimed at meeting the fiscal interests of the States – participants of the Customs Union in the customs field, including a complex of measures on elimination of harmful consequences of the illegal behavior of the subjects of customs legal relations. The article also analyzed the problematic issues arising in law enforcement practice of customs authorities associated with the return (off set) excessively paid or excessively collected customs duties and taxes, causing cancellation of customs decisions by courts in 95% of cases, the proposed solutions to them. Refs 7.

Keywords:

collection, customs duties, practice, enforcement, measures, problems

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References

Литература и источники

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Саттарова Н. А. О принудительном взыскании таможенных платежей // Финансовое право. 2014. № 11. С. 41–43.

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Комментарий к Федеральному закону от 27 ноября 2010 г. № 311-ФЗ «О таможенном регулировании в Российской Федерации» (постатейный) / под ред. С. А. Овсянникова, Г. Н. Комковой. СПС «КонсультантПлюс», 2012. http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=CMB;n=17136(дата обращения: 14.10.2015).

Отчет о проведении ведомственного самообследования качества предоставления государственной услуги ведения реестра таможенных представителей // Федеральная таможенная служба России. http://www.customs.ru/index.php?option=com_content&view=article&id=21565:2015-08-25-06-51-14&catid=472:2015-&Itemid=2586 (дата обращения: 14.10.2015).

Баландина Г. Возврат платежей // Таможенное регулирование. Таможенныйконтроль. 2012. № 5. С. 3–12.

References

Saharilenko A. V. Pravovoi rezhim vzyskaniia tamozhennykh platezhei s iuridicheskikh lits. Avtoref. dis. kand. iurid. nauk [Legal regime for collecting customs payments from legal entities. Thesis of PhD Diss.]. St. Petersburg, 2006. 31 p. (In Russian)

Sattarova N. A. O prinuditel'nom vzyskanii tamozhennykh platezhei [On compulsory collection of customs duties]. Finansovoe pravo [Financial law], 2014, no. 11, pp. 41–43. (In Russian)

Bakaeva O. Yu. Sochetanie publichnykh i chastnykh interesov kak printsip fi nansovogo i tamozhennogo prava [the Combination of public and private interests as the principle financial and customs law]. Leningradskii iuridicheskii zhurnal [Leningrad law journal], 2013, no. 3 (33), pp. 22–28. (In Russian)

Strizhova O. Pravovoe regulirovanie tamozhennoi stoimosti. Avtoref. dis. kand. iurid. nauk [Legal regulation of customs value: author. Thesis of PhD Diss.]. Moscow, 2008. 24 p. (In Russian)

Вестник Санкт-Петербургского университета. Право

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Published

2016-05-10

How to Cite

Сафоненков, П. Н. (2016). Forced collection of customs duties as a measure of administrative-legal coercion. Vestnik of Saint Petersburg University. Law, (1), 74–85. Retrieved from https://lawjournal.spbu.ru/article/view/2748

Issue

No. 1 (2016)

Section

Administrative law

License

Articles of "Vestnik of Saint Petersburg University. Law" are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.