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NB: Administrative Law and Administration Practice
Reference:
Moshkina N.A. —
Legal Nature of Inspection as a Form of Control: Administrative and Customs Aspect
// NB: Administrative Law and Administration Practice.
– 2013. – № 3.
– P. 1 - 24.
DOI: 10.7256/2306-9945.2013.3.655 URL: https://en.nbpublish.com/library_read_article.php?id=655
Legal Nature of Inspection as a Form of Control: Administrative and Customs Aspect
Moshkina Nadezhda Aleksandrovna
PhD in Law
associate professor of the Department of Public Law at Saratov State Socio Economic University.
410028, Russia, Saratovskaya oblast', g. Saratov, ul. Vol'skaya, 10a, of. 525b
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ponaal@yandex.ru
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Другие публикации этого автора
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DOI: 10.7256/2306-9945.2013.3.655
Review date:
15-02-2013
Publish date:
1-3-2013
Abstract. Article is devoted to consideration of the legal nature of examination. The choice of research of this form is caused by the special importance of the specified action in activity of executive authorities, in particular customs authorities as during examination the most part of customs and administrative offenses is opened. The conclusion that examination has two aspects locates: administrative and customs. On the one hand it is applied as a form of customs control, with another - as a measure of administrative coercion. The author presented own classification of customs inspection, its purposes and a task are defined. In article the special attention is paid to personal customs inspection as this form of control is applied only in exceptional cases that is caused by ensuring the rights and freedoms of the person and the citizen. The author offered own scientific definitions of studied concepts that is the undoubted advantage of this work. The conclusion is as a result drawn on a duality of the legal nature of examination.
Keywords:
examination, personal inspection, enforcement measure, control, tax authorities, inspection, implementation measure, Customs Union, form of control, classification of inspection
This article written in Russian. You can find full text of article in Russian
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