За и против наличието на финансова отговорност за нарушаване на митническото законодателство
Pro and Anti Financial Liability in offence of Customs Law

Summary/Abstract: The article aims to analyze differentiation in a new kind of legal responsibility, separate from the current Bulgarian legal system, into four kinds of responsibility (civil, disciplinary, administrative penal and penal). The author is researching Bulgarian, Russian and European customs law. The subject of the research is the responsibility that these legislations provide for non-payment of customs duties to the state. The opinions of different Bulgarian authors who uphold or refute the existence of the financial responsibility in the Bulgarian legal system are studied. Also, to find grounds for the separation of the new kind of legal responsibility, the author analyzes the different elements of the responsibility: law organization; why it arises; the character of the responsibility; entities who have financial responsibility; the terms for lapse; the reasons for exoneration from responsibility; the presence or absence of mitigating or aggravating circumstances and the order for realizing of the responsibility. As a result of this analysis it is ascertained that the responsibility for the payment of customs duties, although it shares some identical characteristics with administrative penal and penal responsibilities, differs from them because it is a continuation of financial relations, has a monetary character and affects the financial recourses of the state. In conclusion the author adopted, that at the moment the conception of "financial responsibility" is established in Bulgarian legislation more because of the influence of European Law and not so much because of the presence of a new legal occurrence. He accepts that there are symptoms which indicate that financial responsibility has come into existence in Bulgarian legislation.

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