Abstract:
The paper is aimed at defining conceptual foundations of the efficiency of interpreting the administrative delict legal norms. The article presents the main scholarly provisions, conclusions, and recommendations based on the study of fundamental aspects of the interpretation of statutory regulations, which determine the procedure in administrative offense cases and their administrative delict consequences drawing on the examples of proceedings for violations of the tax and customs legislation as well as the competition law.
It is being substantiated that these directions of improving the interpretation of administrative delict norms of law concern, first of all, the following issues: 1) the possibility of bringing legal entities to responsibility for the commission of an administrative offense; 2) court powers within the framework of administrative delict proceedings; 3) introduction of additional procedural guarantees and refinement of rules of interpretation for better compliance with the basic principles of administrative delict proceedings and imposition of administrative penalties (equality and adversarial nature of proceedings, proportionality, presumption of innocence, freedom from self-incrimination, the right to have adequate time and facilities for the preparation of the defense, justifiability of decisions on the imposition of an administrative penalty).
