ADMINISTRATIVE RESPONSIBILITY FOR BREACHING THE CURRENCY REPATRIATION RULES RELATED TO THE COMPETENCY OF THE RUSSIAN CUSTOMS AUTHORITIES UNDER MODERN CONDITIONS

Evseev Kirill Nikolaevich

The article is devoted to the analysis of issues of administrative responsibility for violations of the rules of repatriation of currency in modern conditions, with a focus on the law enforcement activity of customs authorities of the Russian Federation. The features of the objective and subjective side of violations of the requirement on repatriation of currency are considered in detail. Opinions concerning the subject composition of these administrative violations, as well as objects of encroachment are presented. The issues of competence of customs authorities of the Russian Federation concerning violations of currency legislation are touched upon. Attention is paid to the concept and purposes of currency repatriation. Regulatory legal acts adopted to ensure financial stability of the Russian Federation in the conditions of external sanctions pressure and their impact on the practice of bringing to administrative responsibility for violation of currency repatriation requirements are studied.

Keywords:administrative responsibility, administrative violation, repatriation, currency, currency proceeds, customs authorities