Адаптація законодавства України до законодавства ЄС у сфері профілактики правопорушень митних правил

Abstract

На підставі аналізу законодавства ЄС у сфері профілактики правопорушень митних правил констатовано, що практика у вказаному напрямку здійснюється спорідненими органами різних держав шляхом обміну інформацією. Доведено, що повне законодавче забезпечення процедур митного оформлення уможливлює запобігання порушенням митного законодавства. З огляду на це сформульовано поняття правового регулювання профілактики порушень митних правил за законодавством Європейської Співдружності як складової протидії правопорушенням і взаємодії з митними органами країн ЄС. The experience of the European Union (EU) in the field of the prevention of customs rules violations has a special interest for us. Therefore, the interaction of Ukraine with EU countries in this sphere should be based on the direct, combined and coordinated (with the purpose, place and time) activity of autonomous, equal customs bodies of Ukraine and the EU, which will be aimed at achieving the common interest. Related authorities of various States through the exchange of information carry out the preventive practice. The full legislature, as well as the transparency and simplicity of the procedures of customs clearance and control will prevent violations of customs legislation. The legal regulation of the prevention of the customs rules violations under the legislation of the European Community is a component of offences counteraction as well as ways of interaction with the population and with customs authorities in other countries of the European Union. Study and analysis of European practices give grounds to make a logical conclusion that the adaptation of the Ukrainian legislation to the legislation of the EU is a process of rapprochement and gradual enforcement of the Ukrainian customs legislation in conformity with the legislation of the EU. The concept of the legal regulation of the prevention of the customs rules violations under the laws of the EU as a kind of social regulation is formulated. It is carried out through the issue of normative and legal acts by authorized customs administrations of the EU countries and providing their interaction with both the population and the Customs authorities of EU countries in order to protect objects of legal regulation from the illegal encroachments. The interaction of Ukraine with EU countries in the prevention of customs rules violations should be aimed at achieving the common interest, which is characterized by free will, mutual recognition and trust, mutual responsibility and focus on the prevention of the customs rules violations.