Prejudice on discretion in law enforcement of financial legal provisions

Abstract

The imperfection of the procedure for implementing prejudgment in court proceedings may lead to instability of practice, and this demonstrates the relevance of the research topic with regard to formulating clear criteria for the mechanism of discretionary prejudgment in the application of financial rules of law. With this in mind, the purpose of the article is to identify the peculiarities of bias of discretionary powers in the law enforcement of financial rules of law. The methodological tools are based on the general philosophical (dialectical, hermeneutical), general scientific formal (empirical in the form of observation, description and comparison; axiomatic; hypothetical-deductive; formalization; unity of historical and logical) and special scientific methods (formal-logical; comparative legal; systemic and structural), as well as the methodology of reversal and monitoring of a preliminary court decision, which allows to study theoretical and practical issues of discretionary powers in the law enforcement of financial and legal provisions in the unity of their substantive component and external form of reflection. The author proposes a classification of prejudice by: the level of law enforcement; legal force of prejudice; significance of the established factual circumstances which are the subject of proof; nature of the accusation; and subject. The author examines the psychological dimension of the use of prejudicial categories as a metacognitive activity of establishing and taking into account the meaning of prejudice, taking into account the accuracy of empirical generalizations, and formulating judgments to identify the future consequences of making decisions with prejudicial categories contained in the original decision. The author outlines the mechanism for implementing the legal policy on the use of financial prejudicial categories, which should be based primarily on the instrumental and procedural characteristics of this model of legal influence. It is established that in the organizational and legal aspect, the conditions for the national market segment to enter the cross-border space are formed by streamlining the procedures for interaction of legal entities through the appropriate forms of legal influence. The practical significance of the results obtained is that they can be used to determine the procedure for applying prejudgment at the supranational and national levels, in particular, in the context of applying the case law of the Court of Justice of the European Union