Suchergebnisse

Customs offenses pose a serious threat to the world legal order. Establishment of responsibility for them in international law demands accuracy and formal definiteness. Definition of a customs offense is necessary for consistent approach elaboration to them, establishment of customs authorities' jurisdictions, ensuring the assistance between customs authorities of different countries. The problem of customs offenses definition includes three aspects: differentiation of customs offenses from other offenses; differentiation of customs crimes and customs offenses; differentiation of international crimes and crimes of international character. The definition of customs offenses in international law is carried out at the common, regional and bilateral levels. As a rule, the regional regulation is carried out within Customs unions that have the consistent approach to customs offenses. And this regulation significantly varies on degree of detail. The analysis of international law acts shows the following features of a customs offense: the material – in any case these acts are connected with conveyance of goods across the customs border; the formal – they represent violation of customs legislation; and the procedural – production on these offenses is referred to customs authorities maintenance. The most widespread and dangerous customs crime is smuggling. Smuggling in international legal acts is considered as a crime when they establish the duty of States to qualify these acts in national legislation in a proper way. Also there is another approach when an international law act defines smuggling as an offense and gives the states an opportunity to qualify these acts either as a crime, or as an administrative offense. Merits and demerits of each of the mentioned approaches are noted. The article defines the international customs offense as the act encroaching on the established by the international legislation order relating to the conveyance of goods and other subjects across the customs border that causes administrative or criminal liability according to the national legislation. DOI:10.5901/mjss.2015.v6n3s6p219

We have investigated the spin and oxidation states of Co in Co3BO5 using x-ray magnetic circular dichroism (XMCD) and dc magnetic susceptibility measurements. At low temperatures, XMCD experiments have been performed at the Co K-edge in Co3BO5 and Co2FeBO5 single crystals in the fully ferrimagnetically ordered phase. The Co (K-edge) XMCD signal is found to be related to the Co2+ magnetic sublattices in both compounds, providing strong experimental support for the low-spin (LS) Co3+ scenario. The paramagnetic susceptibility is highly anisotropic. An estimation of the effective magnetic moment in the temperature range 100–250 K correlates well with two Co2+ ions in the high-spin (HS) state and some orbital contribution, while Co3+ remains in the LS state. The crystal structure of the Co3BO5 single crystal has been solved in detail at the T range 296–703 K. The unit cell parameters and volume show anomalies at 500 and 700 K. The octahedral environment of the Co4 site strongly changes with heating. The generalized gradient approximation with Hubbard U correction calculations have revealed that, at low-temperatures, the system is insulating with a band gap of 1.4 eV, and the Co2+ ions are in the HS state, while Co3+ are in the LS state. At high temperatures (T > 700 K), the charge ordering disappears, and the system becomes metallic with all Co ions in 3d7 electronic configuration and HS state. ; We are grateful to the Russian Foundation for Basic Research (Project No. 20-02-00559) and President Council on Grants (Project No. МК-2339.2020.2) for supporting this paper. This paper was carried out within the state assignment of the Russian Ministry of Science and High Education via program "Quantum"' (No. AAAA-A18-118020190095-4). We also acknowledge support by Russian Ministry of Education and Science via Contract No. 02.A03.21.0006. We acknowledge financial support from the Spanish Ministry of Economy, Industry and Competitiveness (MINECO, Grant No. MAT2017-83468-R) and from the regional Government of Aragon (E12-20R RASMIA project). ; Peer reviewed