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Administrative and municipal law
Reference:

Sidorov, E. I. Legal Characterstics and Features of Administrative Responsibility for Violation of Custom Regulations

Abstract: The article is devoted to topical issues of legal characteristics and features of administrative responsibility for violating custom rules under conditions of creation and functioning of the Customs Union. The author studies the legal grounds, term, purpose, peculiarities anad the role of custom authorities in administrative and judicial processes as well as the procedural implementation. Despite liberalization of administrative and tax legislation, the level of administrative offenses is still rather high nowadays.

Keywords:

Customs Union, Federal Law ‘On Custom Regulation in the Russian Federation’, Administrative Code of the Russian Federation, Federal Custom Service of Russia, administrative responsibility for violation of custom rules, officials of custom authorities, legality, special subjects of administrative responsibility, illegality, guilt, punishment.

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This article written in Russian. You can find original text of the article here .
References
1. Informatsionno-analiticheskiy obzor pravookhranitel'noy deyatel'nosti tamozhennykh organov (za 2009-2011 gody)
2. Rossinskiy B.V., Starilov Yu.N.. Administrativnoe pravo: uchebnik dlya vuzov, 4 izd. — M.: Norma: Infra-M, 2010.
3. Khomyakov L.L., Karpechenkov M.Yu., Sidorov E.I. Administrativnaya otvetstvennost' za pravonarusheniya v oblasti tamozhennogo dela: uchebnoe posobie M.: Izd-vo RTA, 2009 g
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