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Financial Law and Management
Reference:

Svinukhov V.G., Senotrusova S.V. Coercion in Customs Payment

Abstract: Enforcement of customs duties is a system of preventive, preclusive and restorative measures established the legislation of the Eurisan Economic Union and the Russian Fedeation and applied to taxpayers (physical and legal entities) in order to render control and ensure legality in the sphere of customs payments, to observe the payment rules and to receive data about taxpayers paying or non-pyaing their customs duties and, in case of violation of the customs law, to implement measures of financial, administrative or criminal responsibility. In the process of writing this article the following research methods have been used: hermeneutical approach, systems approach, methods of analysis and synthesis, induction and deduction, comparative law method and other methods that are usually used in legal research. Forced recovery of customs duties is a type of state coercion. It is shown that the forced recovery of customs duties involves the use of the judicial and executive powers established by the law enforcement measures to prevent and punish misconduct of legal entities as well as to eliminate harmful social consequences of such behavior. The system of customs enforcement measures can be differentiated by its significance, strength and the scope of application.


Keywords:

Customs Union, customs duties, physical entities, legal entities, enforced recovery, customs enforcement, payment of customs duties, customs code, state coercion, customs charges


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