Особливості розгляду справ про адміністративні правопорушення за участю органів державного фінансового контролю / Features of Consideration of Cases on Administrative Offences with Participation of the State Financial Control Bodies
Journal Title: Журнал східноєвропейського права - Year 2018, Vol 55, Issue
Abstract
The article deals with the procedure of settling social legal conflict caused by administrative offences in the sphere of the state financial control which is under the jurisdiction of the state financial control bodies. The author proposes his own understanding of the features inherent to such hearing in the context of administrative tort proceeding: initiation of the case on administrative offence; administrative investigation; hearing and solution of the case with administrative ruling; appeal against administrative ruling and its review; execution of administrative ruling on imposition of administrative punishments. Procedure of proceedings in administrative offence case should be understood as a set of activities provided for by the Code of Ukraine on Administrative offences and other special acts and conducted by the subjects of administrative tort proceedings, taking of procedural decisions, compliance with which moves the case along the stages to settle social legal conflict caused by administrative offence. In most administrative offences the reason for initiation of administrative tort proceeding is information in the audit certificate, inspection certificate (during inspection and monitoring of procurement), in the report (during the state financial audit), in the certificate dealing with the effectiveness audit, financial audit which is the part of the report drafted by the Audit Chamber. Problems at the stage of case consideration relate to the following factors: decision on release from administrative offence due to low significance; restriction by short term during which administrative punishment can be imposed on the person in the event of administrative offence provided for by Art. 164-14 of the Code of Ukraine on Administrative Offences; lack of the duty of a person who drafted the minute on administrative offence in the sphere of the state financial control or representative of this body to participate in the court hearing. The situation with administrative liability for offences in the sphere of the state financial control needs annual research and detailed reporting in accordance with certain criteria and indices.
Authors and Affiliations
Yevhen Moroz
Keywords
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