Authorized economic operators established in the customs territory – misdemeanor and criminological aspect
Ovlašćeni privredni subjekti osnovani na carinskom području – prekršajni i kriminološki aspekt
Sažetak: Istraživanje ove problematike fokusirano je na razmatranju značaja postojanja ovlašćenog privrednog subjekta osnovanog na carinskom području, a posebno sagledavajući sve afirmativne, ali i moguće negativne pojavne oblike koji proizilaze iz delokruga njegove aktivnosti. Razmatranje ovog pitanja koncipirano je u nekoliko značajnih segmenata i to počevši od ukazivanja da u zakonodavnom smislu Svetska carinska organizacija definiše ovlašćenog privrednog subjekta kao subjekta uključenog u promet robe, ili neku drugu funkciju, koji je za to dobio odobrenje nacionalne carinske administracije, a na osnovu ispunjavanja i pridržavanja standarda Svetske carinske organizacije. Suštinski posmatrano ovde se radi o privrednom subjektu kome je odobren status pouzdanog partnera s obzirom da je proverom utvrđeno da ispunjava sve specifične neophodne kriterijume. Zatim, pored pomenutog u ovom istraživanju razmotriće se i razlozi uvođenja ovog sistema sa posebnim ukazivanjem na definisanje zakonske osnove i faktičku implementaciju ovlašćenog privrednog subjekta, dok će poseban deo istraživanja biti posvećen razmatranju prekršajnog i kriminološkog aspekta što predstavlja posebno značajan segment istraživanja.
Summary: The research of this issue focuses on the consideration of the importance of the existence of an authorized economic operators established in the customs area, especially considering all affirmative, but also possible, negative manifestations arising from the scope of its activity. The consideration of this issue has been conceived in several important segments, beginning with the indication that in the legislative sense the World Customs Organization defines an authorized economic operatorsas an entity engaged in the trade of goods or some other function that has received the approval of the national customs administration for this purpose based on the fulfillment and adherence to the standards of the World Customs Organization. Sustainably, this is a business entity that has been granted the status of a reliable partner, since it has been established by the check that it meets all the specific necessary criteria. Then, the reasons for the introduction of this system will be considered, with particular reference to defining the legal basis and actual implementation of the authorized economic operators, while a special part of the research will be devoted to the consideration of the misdemeanor and criminological aspect, which is a particularly important segment.
srpski
2019
Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY 4.0 - Creative Commons Autorstvo 4.0 International License.
http://creativecommons.org/licenses/by/4.0/legalcode
Ključne reči: ovlašćeni privredni subjekt, carinsko područje, prekršajna odgovornost, prekršajne sankcije, kriminološki aspekt
Keywords: authorized economic operators, customs territory, misdemeanor liability, misdemeanor sanctions, criminological aspect