Drobotova Arina (Postgraduate student, St. Petersburg University of Management Technologies and Economics, Saint-Petersburg)
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The purpose of this article is the analysis of the qualifying features that make it possible to distinguish between structures of administrative offences that are similar in their object, administrative responsibility for committing quality by Articles 16.2 and 16.4 of the Code of Administrative Offences of the Russian Federation. The relevance of the topic is, first of all, the practice of applying administrative legislation in the field of customs legal relations under customs rules. The author pays special attention to the qualifying elements of administrative offences related to the subject of the offence and the subject of responsibility.
Keywords:Administrative offences in the field of customs (violation of customs rules), delimitation of the composition of administrative offenses, grounds for delimiting the composition of administrative offenses, administrative liability, non-declaration or inaccurate declaration of goods, non-declaration or inaccurate declaration of cash by individuals and (or) monetary instruments.
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Citation link: Drobotova A. Non-declaration or false declaration: the main differences in the differentiation of the composition of administrative offenses // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2021. -№11. -С. 151-154 DOI 10.37882/2223-2974.2021.11.11 |
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