Lietuvos Respublikos muitų teisės savarankiškumo problematika.
This article presents a short review and analysis of customs law as the law branch, autonomy problems in the level of law theory, as well as according to the Lithuanian law system and its connection with the European Union law system. It offers to review and analyse theorists’ opinions on the place of customs law in the law system, it also emphasizes customs law diversity. Particular attention is paid to customs law conversion from executive law institute to the executive law sub-branch and then its transformation into the integrated independent law branch having an autonomous legal regulation object and method.The paper also focuses on the importance and significance of customs legal relations to the state; the object and method of customs law; customs legal regulation problems in Lithuania, their solution conditions and opportunities have also been tried to identify. The state is concerned to generate and establish customs law as an autonomous integrated law branch in order to achieve stability and particular system of customs process regulating it with the help of legal, economical, social and organizational means. The birth of new legal relations – customs legal relations – became the genesis of research concerning new law branch – customs law. At first the customs law was considered as the administrative law institute, later it became its sub-branch and transformed into a codified complex autonomous law branch. No law branch is able to regulate customs law regulation object - social relations concerning transporting the goods and vehicles via state customs borders according to the established customs law order - by its own legal norms. Customs – state economical interest security means, which implementation is regulated by customs law. Systematic, effective legal regulation of customs relations– the state’s instrument for economical interest security implementation.
- Straipsniai / Articles