http://biblio.umsf.dp.ua/xmlui/handle/123456789/6876 2026-04-07T15:59:04Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/6886 Название: Responsibility for exceeding the term of temporary import of goods, including vehicles for personal use, commercial vehicles or the term of temporary export of goods or loss of vehicles at Customs code of Ukraine Авторы: Berezovska, N. Аннотация: Ukraine, even in the conditions of martial law, which has repeatedly been forced to continue, performs its main functions, the defense of its borders, the protection of life, health, freedom and other rights and freedoms of a person and a citizen from the aggressor – the russian federation, and also continues to engage, including, and preventive activities regarding the observance and protection of established customs rules. The article is devoted to the analysis of the content of Art. 281 of the Customs Code of Ukraine at the current stage. The purpose of the article is to analyze the composition, type and amount of fines for exceeding the term of temporary importation of goods, including vehicles for personal use, commercial vehicles or the term of temporary export of goods or loss of vehicles under the customs legislation of Ukraine. The specifics of the specified type of offense are specified. The source of the establishment of such responsibility was analyzed, the object of protection, the objects of the offense, the purpose of such protection of relations, its objective side, the subjective side of the offense, the subject of the specified offense, as well as the types and amounts of fines for its commission were determined. The methods used are dialectical, which is a methodological basis, a general scientific method of a systematic approach, dogmatic, formal-legal. The results. A general description of the norm provided for in Article 281 of the Criminal Code of Ukraine is given, a systematic analysis of penalties for committing the specified offense, its type and size is carried out. The provisions of the law, the practice of the application of the norm are analyzed with examples of refusal in appeal proceedings and leaving the penalty on the guilty party, as well as recognition of the person as innocent of the committed acts at the time of the decision by the relevant authorities. Conclusions. The norm regarding the establishment of responsibility for exceeding the period of temporary importation of goods, including vehicles for personal use, vehicles of commercial purpose or the period of temporary export of goods or loss of vehicles, is not always correctly interpreted in practice, and therefore the theoretical acquisitions of science and the experience that is being formed as a result of consideration of cases on the merits, will help to avoid mistakes by the law enforcer and ensure the principle of legality regarding the application of the provisions of the specified article, may be useful for saving legal protection measures, so that courts do not consider identical cases with the same result – leaving the case in the same framework , which were also before its review. 2024-10-15T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/6885 Название: Land lease in the USSR: organisational and financial aspects of implementation Авторы: Fradynskyi, O. Аннотация: The aim of this paper is to study the issue of organisation and financial support of the lend-lease as a form of military-economic cooperation between the Allies of the Anti-Hitler Coalition during the Second World War. The results of the study were obtained by applying the dialectical method of cognition of phenomena of a legal and economic nature and relating to the study of the phenomenon of land lease as an integral element of the State’s foreign economic activity and a method of providing military and economic assistance. In addition, the author used statistical methods to summarise, systematise and analyse the material; tabular methods to visualise the analysed data; and abstract and logical methods to substantiate theoretical positions and formulate conclusions. At the beginning of the Second World War, the Soviet government conducted its procurement operations in the United States through the Amtorg Trading Corporation. Due to the civilian nature of its activities, Amtorg was replaced in early 1942 by the newly created Government Procurement Commission, which was responsible for organising supplies from the United States until the end of the war. An analysis of the sources of financing for allied supplies shows that 0.91% of all purchases from the US were made with cash; 0.65% of the goods received from the UK and 0.006% of the supplies from Canada. If the sources of financing include the loans received by the USSR from these countries at the beginning of the war, the share of payment will reach 0.96%, 30.3%, and 7.27%, respectively. All shipments of goods under the lend-lease system were insured by the Foreign Operations Department of the USSR State Insurance. The insurance operations themselves were carried out by engaging the Black Sea and Baltic General Insurance Company Limited, a Black Sea and Baltic insurance company. The role and importance of the customs authorities grew in the context of the implementation of the land lease. The main burden of customs clearance and control fell on the customs offices in the northern (Arkhangelsk and Murmansk), southern (Baku, Dzhulfinsk, Gaudan) and Far Eastern (Vladivostok) regions. With the outbreak of hostilities on the territory of Ukraine, customs were liquidated, but in January 1944, the process of their re-establishment in the liberated port cities began. The problem of paying for supplies under the lend-lease arose after the end of hostilities. It concerned not only the USSR, but all the countries receiving American aid. Each of them had its own approach to determining the amount of debt and the specifics and procedure for paying it. The last payment to repay the debt for Soviet supplies under the lend-lease was made on 21 August 2006. Amtorg and the Government Procurement Commission were responsible for organising the supply under the lend-lease. The financial aspects relate to procurement financing, cargo insurance, customs and debt repayment. 2024-10-15T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/6884 Название: Interdepartmental interaction for the recovery of claims in the common transit procedure Авторы: Kapitanets, S.; Kurylov, V. Аннотация: The purpose of the article is to study the peculiarities of interagency cooperation in the field of claims (debt) collection in the course of the joint transit procedure. The study was carried out using the methods of synthesis and analysis, deduction and induction, comparison (to review the existing conceptual framework, to establish the prerequisites and approaches to debt collection in the context of the common transit procedure), comparative analysis (to identify problematic aspects of implementation of certain provisions of customs and tax legislation), and generalization (to formulate the conclusions of the study). The following results were obtained in the course of the study. There were identified the main aspects of the formation of a debt collection mechanism in the joint transit procedure in accordance with international standards. The author notes that it is advisable to consider a model of the debt collection mechanism under Annex IV of the Convention, which will be based on the interaction of customs and tax authorities. In this regard, it seems appropriate to approve the provision on the interaction of these authorities during the debt collection procedure in accordance with international standards. The author also considers the need to adopt a regulatory act approving the said regulation, to decide on the structural units of the customs and tax authorities that will be responsible for contacts with other Member States in relation to mutual assistance for other categories of taxes and duties, as well as to determine the central executive authority to which the main responsibility for contacts with other Member States in the field of mutual assistance regulated by Directive 2010/24/EU will be delegated. The author suggests that it is necessary to approve the form of tax notification in international legal relations and to provide for the provisions that will allow resolving organisational and technical issues of interaction between customs and tax authorities, and, consequently, to introduce appropriate amendments to the Procedure for sending tax assessment notices to taxpayers by controlling authorities, approved by Order of the Ministry of Finance dated 28.12.2015 № 1204, registered with the Ministry of Justice of Ukraine on 22 January 2016 under № 124/28254. The author points out that it is advisable to entrust the customs authorities of Ukraine with the authority to send tax notices to debtors within the framework of international legal relations, and in case of non-payment of monetary obligations in international legal relations, to inform the State Tax Service of Ukraine of the need for enforcement. The issue of amending certain provisions of the Tax Code of Ukraine is also being considered. The study allows to conclude that it is necessary to take into account the peculiarities of interagency cooperation between the State Customs Service of Ukraine and the State Tax Service of Ukraine when developing a model of the mechanism for recovery of claims under Annex IV of the Convention on a Common Transit Procedure. 2024-10-15T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/6882 Название: Theoretical basics of self-management as a factor of effective management of the external economic activities of organizations Авторы: Kupchak, M. Аннотация: Investigate modern factors of self-management improvement for effective managerial foreign economic activity of organizations. To determine the fundamental approaches to the formation of a model of self-management competences of the personnel potential of foreign economic activity of organizations, as well as modern factors for improving self-management for effective management of foreign economic activity. Scientific research was conducted on the effectiveness of managerial foreign economic activity and personnel management, improvement of self-management as an innovative factor in managerial foreign economic activity. Self-management is considered as a set of purposeful and consistent work methods, new personal approaches in the management process, which forms adaptability and resistance to changes in managerial foreign economic relations. 2024-10-14T00:00:00Z