ЕВОЛЮЦІЯ ПОЗИЦІЇ ЗАКОНОДАВЦЯ ЩОДО ПРАВОВОГО РЕГУЛЮВАННЯ ГРАНИЧНИХ СТРОКІВ РОЗРАХУНКІВ ЗА ОПЕРАЦІЯМИ З ЕКСПОРТУ ТА ІМПОРТУ ТОВАРІВ

Abstract

The research addresses topical issues of currency liberalization regarding the time limits for the return of currency earnings to Ukraine when settling with non-residents under export-import contracts. On the example of many normative legal acts at the level of law, resolutions of the Cabinet of Ministers of Ukraine, a number of resolutions of the Board of the National Bank of Ukraine for different years, the author made a comparative analysis of the norms of legislation, which regulated and regulates the issue of terms of return of foreign exchange earnings to the state when settling with foreign counterparties of Ukraine.

The author additionally reviews a number of topics related to the topic of the article, namely the legal nature of invoices and others, and provides practical advice on these issues and recommendations. Issues of non-compliance by residents with deadlines for payment under export-import contracts and the legal consequences of this were also worked out. An attempt was made to establish a correlation between the legal essence of the conceptual apparatus of the new and the old legislation on the field of currency regulation, for example, the phrase "time limits for payments on transactions in the export and import of goods" and "statutory terms for the return of foreign exchange earnings to Ukraine."

The author, among others, considered the problematic issue of the possibility of a claim by a resident against a non-resident - debtor under a foreign trade contract to an arbitration court. The author of the article concludes that since the arbitral tribunals are not included in the system of state administration of the state, one can say unequivocally that the Law of Ukraine “On Currency and Currency Transactions” does not refer to the arbitration courts to which the Law of Ukraine “On Arbitration courts ”of May 11, 2004 No. 1701-IV. Moreover, under the provision of Article 1 of this Law (Scope of this Law), this Law does not apply to international commercial arbitration tribunals.