ENSURING AND PROTECTING RIGHTS IN FINANCIAL CONTROL BODIES UNDER THE NEW ADMINISTRATIVE PROCEDURE

Abstract

The publication addresses the issue of improving the procedure for appealing against decisions and actions of financial control bodies. This has become especially relevant with the adoption of the Law of Ukraine «On Administrative Procedure». Attention is drawn to strengthening the rule of law, one of the guarantees of which is compliance with the procedure for consideration of complaints of business entities.

The analysis used theoretical methods (analysis, synthesis, generalisation, systematisation). The article also uses the methods of comparative analysis, dialectical analysis, etc.

Despite the fact, that the current legislation contains a significant number of regulations governing the appeal procedure, this does not preclude the need to constantly review them and bring them in line with the newly adopted rules. The author focuses on the need to bring the current legislation in line with the adopted Law, which for the first time comprehensively regulated various issues of the administrative procedure of financial control bodies. The author explains the provisions of the basic principles on which the appeal process is based. These include the binding nature of the Supreme Court's rulings and the obligation of the financial control body to restore the violated right on its own initiative. It is noted that at the legislative level, the controlling body is obliged to establish the circumstances relevant to the resolution of the case and, if necessary, to collect documents and other evidence on its own initiative.

The article considers procedural actions and decisions that can be appealed before the financial control body makes a decision, as well as those that can be appealed after it has been made.

When appealing against decisions of controlling authorities, it is important to clearly indicate the time limit and procedure for appeal. Otherwise, it becomes a ground for appeal even if the deadline is missed. The financial control bodies have no right to refuse to consider a complaint if it does not meet the requirements in terms of form and title.

The results of the study may be useful for the practical work of financial control bodies in resolving issues related to complaints and for lawmakers to improve the current legislation.

Keywords: public law relations, financial control, inspections, guarantees of legality, business entity, ensuring the rights of small business entities, appeal, administrative procedure.