On the object of protecting the rights and legitimate interests of the participants of customs legal relations

Abstract

The article is concerned with the study of certain aspects of legal regulation of such an element of the organizational and legal mechanism of protection of the rights and legitimate interests of the participants of customs relations as its object. It was justified that the object of protection should be understood as the violated right of the participants of customs procedures, as well as the violated legitimate interest.
The concept of subjective rights is understood as a measure of a possible (permitted) behavior of a person, guaranteed by law, in which the subject is given the opportunity to act in a certain way or to refrain from performing certain actions in order to satisfy the personal or public needs and interests. A number of characteristic features of the specified category were identified: 1) it is the type and measure of the possible behavior of a participant in legitimate relations, which is provided for by the legal norm; 2) the possibility to use at sole discretion; 3) the correspondence of duties and rights of the participants in the relationship; 4) the guarantee of protection in any form prescribed by law.
The legal category «interest» is considered as an independent element of the legal status of the subject of legitimate relations and an independent object of the judicial protection and other means of legitimate protection. It has been proven that «the interest protected by law» is characterized by the following: a) it goes beyond the content of the subjective law; b) it is an independent object of the judicial protection and other means of the legal protection; c) it aims to satisfy perceived individual and collective needs; d) it can not contradict the Constitution and laws of Ukraine, public interests, generally recognized principles of law; e) it means a desire (not a legal possibility) to use a specific tangible and/or intangible benefit within the limits of legal regulation; f) it is considered as a simple legitimate permission, that is, one that is not prohibited by law.
It was specified that the legitimate interest of the subject of customs relations should be understood as not included by the legislator in the content of the customs law, but objectively existing aspirations-permits regarding the use of all possible aspects of the public relations with the state in the person of customs authorities.
When dividing the subjective rights of the participants in customs procedures, it was proposed to proceed from their delimitation depending on the content of the latter, namely: 1) on the right during the implementation of customs control; 2) on customs clearance; 3) on payment of customs fees. Accordingly, the subjects of customs legal relations would be able to establish the presence and range of legitimate interests and their reality in each specific procedure.