Issue: № 2, 2020
Doi: https://doi.org/10.37634/efp.2020.2.3
The article deals with the problematic issues of determining the peculiarities of implementation of rulings on cases of administrative offenses in the sphere of circulation of excisable goods. The nuances of calculating the terms of execution of the resolution in the case of administrative offenses are determined, as well as the reasons for delaying its execution for a term of up to one month. Іntroduction reveals the relevance of research into problematic issues of enforcement of administrative offenses in the field of excise goods circulation, as well as reveals the state of research in this area. All of the above determines the relevance of research on the administrative offenses in the sphere of circulation of excisable goods. Purpose of the article is to investigate the peculiarities of such a stage of administrative offenses in the enforcement of rulings. Results of the article substantiate that the content of the request for enforcement of the enforcement order is not a one-off action, but a specific activity of the authority or official who made it, consisting, first, of timely delivery or sending to the offender a copy of the administrative decision , explanations to the offender of the order and conditions of its execution; second, timely submission of the decision to the executing authority; third, the control over the enforcement of the decision imposing administrative penalties and resolving other issues such as: delay of execution, suspension of enforcement, statute of limitations, etc. Conclusions state that the enforcement of the decision imposing an administrative penalty should be carried out within three months, which are specified in the legislation. This term should be considered as the general statute of limitations on the enforcement of rulings on imposition of administrative penalties, and "appeal to enforcement" cannot be considered as a fact of sending a decision to the executing authority within three months. The expiry of the three-month period from the date of the ruling should make it impossible to continue its implementation.
Keywords : administrative offense, customs offense, tax offense, administrative liability, excisable goods
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