Joint duty of customs representative and declarant: private regime of Solidarity under the Civil Code of the Russian Federation or Public-legal mechanism?
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Настоящая работа посвящена изучению института солидарной обязанности таможенного представителя и декларанта при уплате таможенных платежей. Рассмотрена правовая природа настоящего механизма, особенность реализации солидарной обязанности одним из солидарных должников. Изучены подходы судебной практики Суда ЕАЭС и Российской Федерации. Сделан вывод о необходимости внесения изменений в законодательство Российской Федерации.
This work is devoted to the study of the institution of the joint duty of the customs representative and the declarant in the payment of customs duties. The legal nature of this mechanism is considered, the peculiarity of the implementation of a joint obligation by one of the joint debtors. The approaches of the judicial practice of the Court of the EAEU and the Russian Federation have been studied. It is concluded that it is necessary to amend the legislation of the Russian Federation.
This work is devoted to the study of the institution of the joint duty of the customs representative and the declarant in the payment of customs duties. The legal nature of this mechanism is considered, the peculiarity of the implementation of a joint obligation by one of the joint debtors. The approaches of the judicial practice of the Court of the EAEU and the Russian Federation have been studied. It is concluded that it is necessary to amend the legislation of the Russian Federation.