Правові основи оскарження рішень, дій чи бездіяльності митних органів

Abstract

This scientific article, based on the analysis of international law, states that one of the main provisions in this area should be the principle according to which citizens' appeals against decisions of administrative bodies are grounds for suspending the implementation of this decision. If national law does not provide for this, citizens should be given the opportunity to apply to administrative or judicial authorities to suspend the execution of the contested decision in order to secure their rights and interests. It is proved that the possibility of appealing to customs authorities with complaints about illegal decisions, actions or inaction of their bodies and officials is an important means of protecting the rights of individuals and legal entities in the customs sphere. At the same time, work with complaints strengthens control over the activities of customs authorities, restores public confidence in customs authorities, and also helps to identify shortcomings in the work of customs authorities of organizational or regulatory nature. It is emphasized that the Customs Code of Ukraine provides for two procedures for appeal, namely: appeal against decisions, actions or omissions of customs authorities, their officials and other employees to officials and higher authorities (pre-trial procedure); appeal against decisions, actions or omissions of customs authorities or their officials in court (court procedure). The author reveals the content of this issue in more detail. It is argued that appealing against the actions and decisions of public administration bodies in court is not an easy way. This form of administration of justice requires qualified legal assistance, especially in the preparation of documents. The need to regulate the procedure of administrative appeal in more detail at the legislative level is argued, which is a necessary condition given the need to eliminate the manifestations of subjectivity in the consideration and resolution of complaints, ambiguous application of substantive law. It is also justified to combine the procedure for appealing against decisions, actions or omissions of customs authorities in one normative act.