ВДОСКОНАЛЕННЯ ЮРИДИЧНОЇ КОНСТРУКЦІЇ СТ. 204 КРИМІНАЛЬНОГО КОДЕКСУ УКРАЇНИ... ЯК ПЕРЕДУМОВА ЇЇ ЕФЕКТИВНОГО ПРАВОЗАСТОСУВАННЯ

Abstract

In recent years, there has been a significant increase in the number of offenses related to the illegal manufacture, storage, sale or transportation for the purpose of sale of excise goods: tobacco products, alcoholic beverages, fuel and lubricants, etc. Illegal transactions with excise goods lead to significant non-payment of funds to the State Budget of Ukraine. Failure to fulfill the budget in terms of revenues makes it impossible for the state to fulfill its obligations in full and exacerbates social tension in society, and in the period of martial law also significantly limits the financial capabilities of the state. The purpose of the article is to update the ways of improving the criminal law principles of criminal prosecution for the illegal manufacture, storage, sale or transportation for the purpose of sale of excise goods. The main results of the study were reflected in the analysis of the features of the legal construction of Art. 204 of the Criminal Code of Ukraine «Illegal manufacture, storage, sale or transportation for the purpose of sale of excise goods.» It has been found that the peculiarities of the legal construction of the specified norm in a certain way complicate law enforcement and reduce the capabilities of law enforcement agencies in the fight against violations of public relations in the field of production and circulation of excise goods. It has been proved that the formulation of the subject of the crimes provided for in part. 1 and 2 Art. 204 of the Criminal Code of Ukraine, such as ethyl alcohol, alcohol distillates, alcoholic beverages, beer, tobacco products, tobacco, industrial tobacco substitutes, fuel or other excise goods. It is proposed to define the subject of criminal offenses, the responsibility for the commission of which is provided for in Art. 204 of the Criminal Code of Ukraine, only as «excise goods». It is emphasized that it is impractical to recognize the goods as the subject of the specified crime only if the excise tax is included in its price, because this does not correspond to the provisions of the industry legislation that regulates transactions with excise goods. It has been proven that the absence of 1 and 2 Art. 204 of the Criminal Code of Ukraine regarding the size of the subject of criminal offenses does not ensure the humanization of criminal legislation. Separate changes to the disposition of Art. 204 of the Criminal Code of Ukraine, which will contribute to increasing the effectiveness of the fight against illegal transactions with excise goods, as well as the prompt restoration of social relations violated as a result of criminal offenses committed, the subject of which are excise goods.