ТЕОРЕТИКО-ПРАВОВІ ТА ПРАКТИЧНІ АСПЕКТИ ОСКАРЖЕННЯ І ПЕРЕГЛЯДУ СУДОВИХ РІШЕНЬ СУДІВ АПЕЛЯЦІЙНОЇ ІНСТАНЦІЇ У СПРАВАХ ПРО ПОРУШЕННЯ МИТНИХ ПРАВИЛ

Abstract

Theoretical, legal and practical aspects of appealing and reviewing court decisions of the courts of appeal in cases of violation of customs regulations. The purpose of the research is to conduct a theoretical and legal analysis of appealing and reviewing court decisions of the courts of appeal in cases of violation of customs regulations and to process materials of the relevant case law with a view to formulating substantiated conclusions and proposals for improving national regulatory framework in this domain. The methodology of the research is based on national normative legal acts, case law materials and theoretical studies of scholars in the field of customs law. In the process of developing the research topic, both general scientific research methods (dialectical, systemic structural, induction and deduction, analysis and synthesis, comparison, abstraction) and specific research methods (content analysis, historical legal, logical legal) were employed. The results of the research show that the Supreme Court (of Ukraine) (SC) consistently refuses petitioners to open cassation proceedings, which is usually explained by the so-called "cassation filters". However, individuals held liable for violation of customs regulations (VCR), after consideration of their appeal, have several methods to appeal and review court decisions. These methods are enshrined in domestic legislation and can be used for these purposes. Four main methods for appealing and reviewing court decisions of the courts of appeal in cases of violation of customs regulations (VCR-cases) are identified. It is argued that the impossibility of appealing against court decisions of the court of appeal following the appellate review of VCR-cases contradicts the fundamental principle of justice and these cases can and should be subject to cassation appeal, including consideration of decisions by the European Court of Human Rights (ECHR). The criteria for distinguishing between criminal and administrative responsibility in the ECHR case law are examined. It is stated that under the current conditions, it seems unlikely that the SC will open proceedings in VCR-cases, at least until the relevant amendments are made to the Code of Administrative Procedure of Ukraine (CAPU), the Customs Code of Ukraine (CCU) and the the Code of Administrative Offenses of Ukraine (CAOU). At the same time, it can be predicted that the more frequently the above arguments are used in cassation appeals, the more likely it is that judges will take them into account and the current case law of the SC will gradually change. Practical implications. The results of the research, conclusions and proposals formulated therein can be used: in research activities (for further study of the issues of appealing and reviewing court decisions of the courts of appeal in cases of violation of customs regulations); in law enforcement activities ‒ to ensure uniformity of understanding and correct application of national legislation and case law (including the ECHR case law); as well as in the educational process ‒ in teaching and studying the educational components of "Customs Law", "Administrative Proceedings", "Legal Regulation of Combating Smuggling and Violations of Customs Regulations". Value/originality. This work is a comprehensive study of the theoretical and legal, as well as practical aspects of appealing and reviewing court decisions of the courts of appeal in cases of violation of customs regulations. The conducted research made it possible to formulate theoretical conclusions and basic practical provisions regarding appeal and review of court decisions of the courts of appeal in cases of violation of customs regulations, and to identify ways for further improvement of the national legal regulation in this area.