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LubovKRUPNOVA,

Lawyer of the National Bar Association of Ukraine, Candidate of Law, Associate Professor

REVENUES AND FEES AGENCIES IN THE SYSTEM OF SUBJECTS OF DELEGATED POWERS IN THE SPHERE OF EXECUTIVE PROCEEDINGS

The author of this article has studied the legal status of revenues and fees agencies in the system of subjects of delegated powers in the sphere of executive proceedings in Ukraine. The existing concepts of the subject of delegated powers, on the basis of which the author has suggested his own definition of this legal category considering the specificity of the area of enforcement execution of decisions. Under this subject the author offers to understand an agency or an official that permanently perform powers to ensure timely and full implementation of separate jurisdictional decisions, responsible for such implementation and have an appropriate legal personality. It has been proved that the delegation of powers in the sphere of enforcement execution of the decisions has the following features: delegation occurs on a regular basis, but only in regard to individual jurisdictional decisions; jurisdictional decisions performed by the subject of the delegated powers, are usually taken within the scope of the competences of this subject; all subjects of the delegated powers in the field of executive proceedings have very different competences, which differs from the competence of the subject delegating the powers. The author has studied the powers of revenues and fees agencies in the field of executive proceedings, as well as the mechanisms for their implementation. It has been established that the revenues and fees agencies are empowered to compulsory execution of their own individual decisions, which in practice require significant expansion and delimitation from powers of public and private executors. Special attention has been focused on the authoritatively prescriptive nature of these powers, which is the fact that their implementation basis is a particular act-document, which defines the procedure, conditions, terms and extent of the rights and duties of the subject. The author has clarified that the disputes over the legal consolidation of this group of powers within legislative acts that formalize the basis of the legal status of revenues and fees agencies, are related to the lack of clear delineation of jurisdictional decisions types and consolidation of the duty for specific subjects on their execution.

Key words: executive proceedings, delegated powers, legal status, revenues and fees agency, enforcement execution of decisions, control, laws and regulations.

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