ANALÝZA VYBRANÝCH ASPEKTOV COLNÉHO DOHĽADU A ZODPOVEDNOSTI ZA PORUŠENIE COLNÝCH PREDPISOV

Customs supervision is a complicated legal regime. It implies activity of customs authorities, which ensure compliance with customs rules and other legal provisions applicable to goods subject to customs supervision. The definition of customs supervision isn´t in customs Act, only provides range of activities that are carried out by customs supervision. Given the fact that customs supervision is an activity which is administer by public authorities, the denomination „supervision“ is incorrect. Theoretically, the supervision is generally considered to be an activity that is entrusted to an independent body. Therefore, it is appropriate to apply the concept of surveillance or control in terms of performance „state“ supervision. The customs supervision introduces customs control, subsequent control, customs procedure or other procedures of the customs authorities within the meaning of the Customs Act. The customs control consists in comparing the declared state with a real situation (direct control of the subject) and legal state (according to customs regulations). Subsequent control may be performed to the customs authority within three years from the end of the year in which incurred a paying duty or goods were assigned a customs -approved treatment or use. The subsequent control is also important in terms of check data archives and in terms of control previous customs declarations. Customs procedure is a procedure that aims to determine whether and under what conditions the goods that are imported, exported or transported through the territory of the Slovak Republic, released for the customs procedure or is assigned to other proposed customs-approved treatment or use. Relationship of customs procedures and proceedings before the customs authorities is not synonymous – it is a special relationship. Each customs procedure is proceedings before the customs authorities, which is substantively broader category, in terms of scope and diversity of activities. The customs supervision may also perform other procedures of the customs authority. In particular it is procedure suigeneris to handle goods specially designated. In case of violation of customs regulations applies institute of liability at the level of administrative law or criminallaw. The authors analyze the basic theoretical questions of customs supervision and liability for breach of customslegal provisions. They also show some theoretical inconsistencies, particularly in the definition of fundamental issues that they subsequently characterize.