Деякі питання правового регулювання компромісу в справі про порушення митних правил

Abstract

Проаналізовано положення норм Митного кодексу України щодо компромісу в справі про порушення митних правил. Акцентовано на необхідності вдосконалення правового регулювання компромісу. Позитивно відзначено запровадження компромісу в справах про порушення митних правил, а відтак і впровадження європейських стандартів у діяльність органів доходів і зборів України. Запропоновано зміни до Митного кодексу України, які, на думку автора, розширять практику застосування інституту компромісу в справі про порушення митних правил. The regulations of the customs code ofUkraine regarding the compromise in the case of customs offense are analyzed in the article. The author proves that it is necessary to improve the legal regulation of the compromise. He positively notes the establishment of the compromise in cases of customs offence, the implementation of European standards in the activity of income and charges bodies: fixing in the Customs Code of Ukraine the possibility of reaching a compromise between a person who broke customs regulations, and the income and fees body, that is caused by the implementation of the International Convention standards on the simplification and harmonization of customs procedures (Ukraine joined to it in October 2006). According to Chapter I of a Special annex N of this Convention, a settlement on the basis of the compromise is an agreement, under which the authorized customs service refuses exercise of procedural actions concerning persons involved in customs offences if these persons agree to comply with certain conditions. Paragraph 21 of this annex establishes «Recommended rule» for all the participants of the Convention: during the customs offences, which is considered not significant, you should take an opportunity of the administrative settlement of the offences by the customs authority. Considering the regulation of the compromise in the case of customs offence, the author emphasizes the need to amend article 521 of the Customs code of Ukraine. In particular, it is necessary to supply this article with the list of grounds under which the income and charges body has the right to refuse the application of the compromise procedures, as well as to establish responsibility of the official body of income and charges for the failure of an amicable agreement, for example, delayed signing or illegal refusal to sign the amicable agreement, etc. Amendments to the Customs code of Ukraine will expand the practice of applying the institution of the compromise in the case of the customs offence.