| Article | Grounds for Appeal on Acts of Ukraine’s Customs Authorities and Award by Court of Wrong and/or Excessive Customs Duties Included in the Budget |
|---|---|
| Authors |
Monaienko А.
|
| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 4 / 2015 |
| Pages | 139 - 144 |
| Annotation | The article is dedicated to the legal nature of acts of customs authorities of Ukraine. The grounds for appeal against the above acts in court, as well as appeal against decisions of customs authorities of Ukraine on wrong or illegal determination of customs value of goods and compensation of wrong or excessive customs duties included in the budget are analyzed. The author emphasizes that business entities should bring an administrative action along with requirement on abolition of decisions of customs authorities of Ukraine concerning wrong or illegal determination of customs value of goods in case of violation of rights and interests by customs authorities of Ukraine in its determination, as well as in relation to the compensation of wrong and/or excessive customs duties included in the budget. The authorities of the State Treasury Service of Ukraine, obliged to provide the above compensation under the court decision, shall be the third party to the administrative case. |
| Keywords | customs duty, customs authority, administrative action, budget, compensation, subject of authority, customs value, goods. |
| References | |
| Electronic version | Download |