Civil law aspects of ensuring fulfillment of obligations to the customs authorities of the State fiscal service of Ukraine
Journal Title: Lex portus - Year 2018, Vol 11, Issue 3
Abstract
The article is dedicated to the analysis of civil law norms role and sense in regulations of social relations regarding the fulfillment of certain obligations to customs authorities. It is noted that there is a direct reference in the Customs Code of Ukraine to the norms of the Civil Code in terms of regulation of secure relations in the customs sphere. The legal nature and the essence of the guarantee in civil and customs law are compared. Questions about the correlation between the concepts of "guarantee" and "ensurance" in general and in the projection on the customs field are raised. It is emphasized that there are some inaccuracies and inconsistencies between civil and customs-legal guarantees. The financial guarantees in the Customs Law, which include the money deposit and the guarantee, are analyzed in details. The author concludes that money deposit cannot be a kind of financial guarantee since it is an independent way to ensure the fulfillment of obligations. Thus the legislator does not correctly distinguish the concept of "guarantee" and "mortgage". The nature of the relationship between the guarantors and the State Fiscal Service of Ukraine is researched. It is concluded that such relations have much in common with the contractual relations regulated by civil law. The problems (mostly bureaucratic ones) of obtaining the status of a guarantor in Ukraine are identified. This in turn reduces the quantity of market participants of such services in Ukraine and negatively affects their quality. Consequently, the role of the civil law norms in regulating secure relations in the customs field of Ukraine is manifested primarily by the possibility of direct application of such norms in the regulation relations in the customs field, in adapting certain ways to ensure the fulfillment of obligations to customs realities, as well as in borrowed principles on which such provision is based. Changes are proposed in the names of several sections and chapters as well as the content of certain articles of the Customs Code of Ukraine aimed to improve the institution of ensuring the fulfillment of obligations to the customs authorities.
Authors and Affiliations
Илона Мищенко, Елена Карпинская, Ilona Mishchenko, Olena Karpinska, Ілона Міщенко, Олена Карпінська
Keywords
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- EP ID EP343742
- DOI 10.26886/2524-101X.3.2018.8
- Views 91
- Downloads 0
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