The consequences of abolition courts decisions on customs valutation adjustments
Journal Title: Правова позиція - Year 2016, Vol 2, Issue
Abstract
The article explores practical problems that arise as a result of the courts cancelling their rulings on correction of customs value of the goods. It focuses on three main issues. The first issue is that, from the legal standpoint, the legal status of the customs value remains undetermined after the court cancels the ruling regarding its correction. The second issue is that, from a practical standpoint, the rights of the importer that were violated are not restored, because the overpaid funds need to be returned from the budget. The third issue is that legal responsibility for violiting the importer’s rights is absent. Customs legislation on this subject and current court rulings in customs lawsuits are analyzed. Ways to solve the discussed problems, as well as directions for future research, are presented.
Authors and Affiliations
Р. М. Садовий,
Keywords
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