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Qualification of administrative offences consisting in the evasion from the declaration or a false declaration of goods within the Customs Union of the Eurasian Economic Union
Sidorov Evgenii Ivanovich

PhD in Law

Associate Professor at Russian Customs Academy, Department of Administrative and Financial Law

140009, Russia, Moskovskaya oblast, Ljubertsi, ul. Komsomolskiy Prospect, 4

alena.sheveleva.1992@mail.ru
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Abstract.

The article focuses on the legal and organizational problems of administrative offences qualification. The author carries out the theoretical and legal analysis of the problems of qualification of administrative offences consisting in the evasion from the declaration or a false declaration of goods. The author studies the legal grounds and the composition of these offences, their main types and the peculiarities of qualification by the officials of the customs bodies, the order of procedural registration and the ways of enhancement of law-enforcement practice in this sphere. The methodology of the research is based on the recent achievements of epistemology. The author uses the general philosophical and theoretical methods (dialectics, the systems method, analysis, synthesis, analogy, deduction, observation, modeling), the traditional legal methods (formal logical) and the methods used in special sociological researches (the statistical methods, expert assessments, etc.). The author concludes that at present in order to provide law and order in the sphere of customs it is necessary to enhance the procedural forms of administrative-legal sanctions imposition for the violation of the legislation on administrative offences. The main contribution of the author is the declaration of the need to develop administrative responsibility in the customs sphere. The novelty of the research lies in the proposals about the enhancement of qualification of administrative offences in this sphere.  

Keywords: identification, evasion from declaration, offence, sanction, qualification, responsibility, Declaration, Union, commodity, customs

DOI:

10.7256/2306-9945.2015.1.15747

Article was received:

03-07-2015


Review date:

04-07-2015


Publish date:

15-07-2015


This article written in Russian. You can find full text of article in Russian here .

References
1.
Informatsionno-analiticheskii obzor pravookhranitel'noi deyatel'nosti tamozhennykh organov (za 2012 – 2014 gody).
2.
Administrativnaya otvetstvennost' za pravonarusheniya v oblasti tamozhennogo dela: uchebnoe posobie. / L.L. Khomyakov, M. Yu. Karpechenkov, E.I. Sidorov. – SPb.: Intermedia, 2015. S 108
3.
Fattakhov V.M. Pravovoe regulirovanie otvetstvennosti za narushenie tamozhennykh pravil (aspekty kvalifikatsii): avtoreferat dissertatsii na soiskanie uchenoi stepeni kandidata yur.nauk. – RIO RTA, Lyubertsy, 2003, s.1
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