Правова характеристика джерел митного права інститутів Європейського Союзу

Abstract

Розкрито сутність джерел митного права інститутів Європейського Союзу та визначено їх роль у дослідженні проблематики імплементації митного законодавства України, яке повинно стати одним із головних завдань усіх органів державної влади України, що залучені до цього процесу. Виокремлено комплексну наукову позицію щодо поділу джерел митного законодавства ЄС на акти «первинного» і «вторинного» законодавства. На підставі правового аналізу здійснено характеристику Кодексу ЄС, який узагальнив положення митного законодавства, що містилися у значній кількості регламентів і директив Співтовариства. Due to the fact that the European vector of development is proclaimed to be a priority area in Ukrainian domestic and foreign policy, the study of various area aspects of regulation of European Union law and the ability to adapt them to the Ukrainian legal system transformation is of the particular relevance. The diversity of international economic relations and international customs as well as areas of regulation of European Union are covered in numerous scientific works of such scholars as M. Bohuslavkyj, K. Borysov, O. Vishnyakov, G. Velyaminov, B. Kormych, I. Diumulen, A. Ershov, L. Komarov, D. Labinu, B. Malinowska, V. Marchenko, V. Muraviov, R. Petrov, K. Semenov, I. Famynskyi, Yu. Shyshkov,V. Shumilov, Yu. Yumashev. The purpose of the article is to pay particular attention to the sources of EU Customs law within the general direction of research of international economic relations and international customs. The EU legal system comparing with other legal systems has its own internal system, structure, similar to the system of law in sectoral limits. However, EU law system components’ title and content don’t coincide with traditional legal spheres, sub-branches, institutions and subinstitutions, as here prevails a subject criteria (such as «internal market la», «Competition law», «agricultural law»). The identifying systemic and structural features of EU law also includes its specific sources, the division into the sources of «primary» and «secondary» law, allocation of legal principles to recourses, some of which are not reflected in the normative form, but as a rule, exist as laws, approaches made in the Court of the EU and eventually formulated by doctrine (for example, EU law supremacy principle). The specificity of EU law formation subjects (EU institutions and Member States) causes the specifics of the sources of EU customs law by itself. The issue of the sources of EU customs law as well as the EU law in general, is constantly in the center of attention among experts of international and European law. However, recent changes in the enforcement of the EU, introduced by Lisbon EU treaties amendments, have caused the need to pay special attention to changes in the sources of the European Union law, because this is a very important issue in the context of our study.