ЕФЕКТИВНІСТЬ ЗАХИСТУ ПРАВ ТА ІНТЕРЕСІВ ОСІБ СУДАМИ У СФЕРІ ФІНАНСОВОГО КОНТРОЛЮ ЯК ПІДСТАВА ОБМЕЖЕННЯ СУДОВОЇ ЮРИСДИКЦІЇ

Abstract

The tasks of the article are to characterize the main law enforcement positions on the certain issues of financial control in Ukraine and to identify both positive and negative consequences for the formulation of scientifically based proposals for amendments. The judicial practice of Ukraine in law enforcement consistently defends the principle of «self-limitation» of jurisdiction by recognizing as not subject to consideration and resolution by the courts a number of lawsuits, the applied methods of protection in which will not ensure effective protection of the rights, freedoms and interests of individuals. The formal justification of this concept in the field of state financial control does not provide sufficient grounds for unquestionably agreeing with its application, because as a result, a person is in legal uncertainty for a long time regarding the final legal assessment of the results of his/her activities by a supervisory body, with which he/she does not agree. The idea of gradually postponing the resolution of the dispute about the results of control activities at the next stages of the procedure in practice turns into the lack of an opportunity for operational protection of the person, the complication of the subject of proof in the framework of court proceedings, which does not correspond to the principles of procedural economy. It is in these conditions that a violation of the guarantees of the right to an effective means of protection in the national legal system (Article 13 of the Convention for the Protection of Human Rights and Fundamental Freedoms) should be established, since the exclusion of the court’s jurisdiction leads to the actual leveling of the content of the right to a fair trial and legal protection. And therefore, at least in the above categories of cases (regarding acts or other documents drawn up as a result of inspection (control) measures; claim of controlling authority for the compensation for damages as a result of the measures of state financial control; about factual and documentary grounds for carrying out the measures of state control in the financial sphere after admission to the inspection) there are normative and factual prerequisites for changing the practice in favor of the possibility of filing appropriate lawsuits and their consideration by administrative courts.