التصالح في الجرائم الجمركية
Date
2023-06-10
Authors
ناريمان زياد صالح سرحان
Nariman ziad saleh sarhan
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
تناولت الدراسة بالبحث موضوع التصالح في الجرائم الجمركية باعتباره أحد الوسائل البديلة لحل النزاعات الجمركية، والتي تبرز أهميتها من خلال توفير حماية للاقتصاد الوطني من الأثار السلبية الناتجة عن قضايا التهريب الجمركي، والتي تلحق ضرر كبير في الموازنة العامة وتؤدي إلى إهدار المال العام، وقد تمحورت إشكالية الدراسة من خلال طرح التساؤل الرئيس التالي: هل القواعد الناظمة للتصالح في الجريمة الجمركية تحقق الغاية منها كبديل للدعوى العمومية ورادع عن ارتكاب الجريمة؟
حيث تهدف الدراسة الي التعرف على أنواع التصالح الجمركي والآثار المترتبة عليه، وذلك من خلال إتباع المنهج الاستنباطي والاستقرائي والتحليلي المقارن بالرجوع الي التشريعات الاقتصادية الناظمة لهذا الموضوع، إضافة الي التشريعات المقارنة والاجتهادات القضائية في عدة دول من ضمنها التشريع الأردني والمصري، وانقسمت هذه الدراسة إلى فصلين؛ حمل الفصل الأول عنوان محددات التصالح في الجرائم الجمركية وقسم إلى مبحثين؛ حيث تم التطرق في المبحث الأول إلى ماهية التصالح، أما المبحث الثاني من ذات الفصل فقد عالج موضوع صور التصالح.
وقد تطرقت في الفصل الثاني إلى عنوان يتعلق بتنظيم التصالح في الجريمة الجمركية، وقد عالج المبحث الأول من ذات الفصل شروط التصالح، في حين تناول المبحث الثاني اثار التصالح، وقد توصلت في نهاية هذه الدراسة إلى مجموعة من النتائج من ضمنها أنه لم يقر المشرع الفلسطيني قانون خاص بالجمارك يراعي خصوصية الوضع الحالي لدولة فلسطين، حيث يطبق قانون الجمارك الأردني رقم (١) لسنة ١٩٦٢، والذي تم تعديله بموجب قرار بقانون صادر عن رئيس السلطة الفلسطينية رقم (٢٣) لسنة ٢٠١٨، واللجوء الى أسلوب التصالح الجمركي في النظام القانوني الفلسطيني جاء نتيجة عدد من المعيقات، من ضمنها القيود المفروضة على السيطرة الأمنية نتيجة التصنيفات الامنية لمناطق دولة فلسطين بموجب اتفاقية أوسلو لعام 1994، الامر الذي رتب معيقات كبيرة تستدعى اللجوء إلي اسلوب التصالح الجمركي، بالإضافة إلي لجوء مرتكبي جرائم الجمركية الي التهرب من خلال أشخاص يحملون الجنسية الإسرائيلية الأمر الذي ادى الى اعتماد اسلوب التصالح في التعاملات ما بين الإدارة العامة للجمارك والمكوس والمواطن الخاضع لأحكام قانون الجمارك النافذ في دولة فلسطين.
The study addressed the issue of reconciliation in customs offences as one of the alternative customs disputes resolution methods. Such method is important for protecting the national economy from the negative effects resulting from smuggling cases, which cause serious damage to the general budget, and waste public money. The main question of the study is as follows: Do the rules regulating reconciliation in the customs offences achieve its purpose as an alternative to the court proceedings and a deterrent from committing the crime? The study aims to identify the types of customs reconciliation and its implications, by following the deductive, inductive and comparative analytical approach through referring to the economic legislation governing this subject, in addition to the comparative legislation and jurisprudence in several countries, including the Jordanian and Egyptian legislation. This study is divided into two chapters; the first chapter is named the (Determinants of reconciliation in customs offences), and it is divided into two sections. The first section discusses the concept of reconciliation and distinguishes it from what is suspected to be reconciliation, and presents the purpose of reconciliation. As for the second section of the same chapter, it introduces reconciliation forms, including temporary reconciliation, and the final reconciliation which is managed by the competent authority according to the law. In the second chapter, I discuss the organisation of reconciliation in the customs offences. The first section of the same chapter introduces the terms of reconciliation by dealing with the subject matter and procedural conditions, while the second section presents the effects of reconciliation, and includes forms of reconciliation in court proceedings, and reconciliation between the parties to the case and third parties. At the end of this study, I arrived to a set of results, including that the Palestinian legislator did not enact a customs law that takes into account the privacy of the State of Palestine, as the Jordanian Customs Law No. (1) of 1962, amended by Decree-Law No.(23) of 2018 issued by the President of the Palestinian Authority is applicable. Palestine has exceptional conditions as a result of the obstacles that require resorting to the method of customs reconciliation, including the security classifications of the regions according to an agreement, in addition to the criminal offenders’ evading their obligations by resorting to the holders of Israeli nationality, which led to the adoption of reconciliation in transactions. Throughout the study, it was shown that there are two forms of reconciliation in customs offences; the first is temporary reconciliation, which is pending the approval of the General Administration of Customs for ratification, and the second is the final reconciliation that has been approved and its effect has been materialised. Finally, I recommend that the Palestinian legislator issue a decree-law regarding customs under the exceptional powers granted to the President of the National Authority under Article 43 of the amended Palestinian Basic Law of 2003, that the Palestinian, Jordanian and Egyptian legislators should amend their laws by imposing heavier penalty on the repeat offender who committed customs offences, and depriving the offender from reconciliation in the event that he has been convicted of the same crime in more than one occasion, that judges should take specialised courses on the reconciliation to develop their legal culture related to reconciliation, especially in customs offences, and that the customs administration set strict standards for reconciliation in customs offences, and not give broad powers to customs officials in estimating the value of the amount that is subject to reconciliation, as it is public money that must be maintained.
The study addressed the issue of reconciliation in customs offences as one of the alternative customs disputes resolution methods. Such method is important for protecting the national economy from the negative effects resulting from smuggling cases, which cause serious damage to the general budget, and waste public money. The main question of the study is as follows: Do the rules regulating reconciliation in the customs offences achieve its purpose as an alternative to the court proceedings and a deterrent from committing the crime? The study aims to identify the types of customs reconciliation and its implications, by following the deductive, inductive and comparative analytical approach through referring to the economic legislation governing this subject, in addition to the comparative legislation and jurisprudence in several countries, including the Jordanian and Egyptian legislation. This study is divided into two chapters; the first chapter is named the (Determinants of reconciliation in customs offences), and it is divided into two sections. The first section discusses the concept of reconciliation and distinguishes it from what is suspected to be reconciliation, and presents the purpose of reconciliation. As for the second section of the same chapter, it introduces reconciliation forms, including temporary reconciliation, and the final reconciliation which is managed by the competent authority according to the law. In the second chapter, I discuss the organisation of reconciliation in the customs offences. The first section of the same chapter introduces the terms of reconciliation by dealing with the subject matter and procedural conditions, while the second section presents the effects of reconciliation, and includes forms of reconciliation in court proceedings, and reconciliation between the parties to the case and third parties. At the end of this study, I arrived to a set of results, including that the Palestinian legislator did not enact a customs law that takes into account the privacy of the State of Palestine, as the Jordanian Customs Law No. (1) of 1962, amended by Decree-Law No.(23) of 2018 issued by the President of the Palestinian Authority is applicable. Palestine has exceptional conditions as a result of the obstacles that require resorting to the method of customs reconciliation, including the security classifications of the regions according to an agreement, in addition to the criminal offenders’ evading their obligations by resorting to the holders of Israeli nationality, which led to the adoption of reconciliation in transactions. Throughout the study, it was shown that there are two forms of reconciliation in customs offences; the first is temporary reconciliation, which is pending the approval of the General Administration of Customs for ratification, and the second is the final reconciliation that has been approved and its effect has been materialised. Finally, I recommend that the Palestinian legislator issue a decree-law regarding customs under the exceptional powers granted to the President of the National Authority under Article 43 of the amended Palestinian Basic Law of 2003, that the Palestinian, Jordanian and Egyptian legislators should amend their laws by imposing heavier penalty on the repeat offender who committed customs offences, and depriving the offender from reconciliation in the event that he has been convicted of the same crime in more than one occasion, that judges should take specialised courses on the reconciliation to develop their legal culture related to reconciliation, especially in customs offences, and that the customs administration set strict standards for reconciliation in customs offences, and not give broad powers to customs officials in estimating the value of the amount that is subject to reconciliation, as it is public money that must be maintained.
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Citation
سرحان، ناريمان زياد. (2023). التصالح في الجرائم الجمركية [رسالة ماجستير منشورة، جامعة القدس،
فلسطين]. المستودع الرقمي لجامعة القدس. https://arab-scholars.com/e0020d