The subjective aspect of administrative violation in customs matters committed by a legal entity

This article analyzes the existing literature devoted to modern approaches to the determination of guilt of a legal entity. The author concludes that they are not fully applicable to the offenses in the customs procedures. It is proposed to recognize that the legal person is guilty of an administrative offense if any of the employees who act on behalf of the organization are found guilty. To do this, the guilt of the real offender must be established in the first place.