Constitutional entitlement to bring complaints  as the form of the public inspection

The object of this dissertation is to present the role of institution of complaint referred to in Art. 63 of the Constitution of the Republic of Poland of April 2 nd , 1997 and in Art. 227 of the act of June 14 th , 1960 – Administrative Procedure Code. One of the more significant objects of complaints can be the violation of law and order. In accordance with Art. 7 of the Constitution, public authorities shall be acting on the basis and within the limits of the law. Similar rule is also included in Art. 6 of Administrative Procedure Code and also in Art. 120 of the act of August 29 th , 1997 – Tax Ordinance. In a democratic country governed my law, public authorities can only be established on a legal basis and legal regulations will specify their tasks and competences, mode of conduct, and define the limits of their activities. The obligation of public authorities is therefore abiding the law, which means undertaking any activities solely on the basis and within the binding legal standards.

This study investigates legal effects of appealing against a decision in part in the context of the constitutional principles of the protection of acquired rights, a two-stage procedure and the rule of law, which are determinants of standards of a democratic state ruled by law, and to formulate relevant conclusions. This is done by means of an analysis of the law in force and a comparative analysis, with a focus on the subject matter of the attribute and effects of a decision’s final force.

Alternative Ways to Resolve Customs Disputes

The article is devoted to clarifying the nature and features of legally established alternative ways of resolving customs disputes in Ukraine. The spheres of application of alternative ways of resolving legal disputes are established. It is emphasized that alternative ways of resolving legal disputes can be used in both private and public spheres. Alternative ways of resolving customs disputes in court are identified: dispute resolution with the participation of a judge and conciliation of the parties. The specifics of these methods of resolving customs disputes are described. Attention is drawn to the fact that among scholars there is no single approach to understanding the nature and legal nature of the institution of dispute resolution with the participation of a judge. It is concluded that dispute resolution with the participation of a judge is an independent way of resolving customs disputes, which is coordinated directly by the judge. It is pointed out that the application of the institute of dispute resolution with the participation of a judge in customs disputes is limited, namely: in cases at the request of customs authorities in the exercise of their statutory powers and in typical cases. It is emphasized that the role of the institution of conciliation of the parties as a way of resolving customs disputes is that its application is possible at any stage of proceedings in customs disputes in the administrative proceedings of Ukraine. The author’s understanding of the following categories is given: «alternative ways of resolving customs disputes» is a set of procedures aimed at peaceful settlement of conflicts by mutual will of both parties; «settlement of a dispute involving a judge» is a way of resolving customs disputes involving a judgerapporteur for the peaceful settlement of the conflict between the parties; «reconciliation of the parties» is a way of resolving customs disputes, which is aimed at peaceful settlement of the conflict in court by mutual will of both parties. It is stated that in resolving customs disputes in court, dispute resolution with the participation of a judge can be applied only before the trial on the merits, and conciliation of the parties – at any stage of consideration and resolution of the case. It is noted that the existing legal regulation of alternative ways of resolving customs disputes needs to be updated, harmonized and systematized. In order to ensure effective functioning of alternative methods of resolving customs disputes in Ukraine, it is proposed at the legislative level to provide that in addition to administrative and judicial procedures, customs disputes may also be resolved using alternative methods and regulate pre-trial and judicial alternatives.