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Prekės – per klaidą tau, administracinė nuobauda – tikrai tau!
Prekių gavėjas, kuris priima prekes žinodamas, kad jos gabenamos taikant tranzito procedūrą, taip pat kaip ir procedūros vykdytojas atsako už prekių pateikimą muitinei. Tačiau kaip tuo atveju, … jeigu gavėjas (sandėlis) apskritai nedirba su muitinės prižiūrimomis prekėmis ir gauna tranzitu gabenamą siuntą per klaidą - ar atsakingam darbuotojui bus taikoma administracinė atsakomybė už tranzito termino pažeidimą? Jei taip, kokiu pagrindu? Apžvelkime aktualų Lietuvos Aukščiausiojo Teismo sprendimą.
Jurgita Stanienė
Prekės – per klaidą tau, administracinė nuobauda – tikrai tau!
Prekių gavėjas, kuris priima prekes žinodamas, kad jos gabenamos taikant tranzito procedūrą, taip pat kaip ir procedūros vykdytojas atsako už prekių pateikimą muitinei. Tačiau kaip tuo atveju, jeigu gavėjas (sandėlis) apskritai nedirba su muitinės prižiūrimomis prekėmis ir gauna tranzitu gabenamą siuntą per klaidą - ar atsakingam darbuotojui bus taikoma administracinė atsakomybė už tranzito termino pažeidimą? Jei taip, kokiu pagrindu? Apžvelkime aktualų Lietuvos Aukščiausiojo Teismo sprendimą.
Jurgita Stanienė
EU law news: August/September 2022
News in week 38: Ukraine starts applying Common transit procedure - traders are reminded to amend their comprehensive guarantees in case this country of transit/ destination is relevant; Contracting … Parties to the European Economic Area Agreement have agreed to apply an alternative set of rules of origin based on those of the amended PEM Convention; amendments of tariff classification of articles for Christmas festivities; and more updates!
EU law news: August/September 2022
News in week 38: Ukraine starts applying Common transit procedure - traders are reminded to amend their comprehensive guarantees in case this country of transit/ destination is relevant; Contracting Parties to the European Economic Area Agreement have agreed to apply an alternative set of rules of origin based on those of the amended PEM Convention; amendments of tariff classification of articles for Christmas festivities; and more updates!
Extinction of customs debt - does it include VAT and excise?
Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review … of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.
Jovita Dobrovalskienė
Extinction of customs debt - does it include VAT and excise?
Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.
Jovita Dobrovalskienė
ES aktualijos: rugsėjis 2022
Naujienos 38 savaitę: Ukraina tampa bendrojo tranzito šalimi, priminimas tranzito procedūrų vykdytojams atitinkamai papildyti bendrąsias garantijas; PEM konvencijos alternatyvios taisyklės įtrauktos … į Europos ekonominės erdvės susitarimo kilmės protokolą; Kalėdų šventėms skirtų dirbinių klasifikavimo pakeitimai; ir daugiau aktualijų!
ES aktualijos: rugsėjis 2022
Naujienos 38 savaitę: Ukraina tampa bendrojo tranzito šalimi, priminimas tranzito procedūrų vykdytojams atitinkamai papildyti bendrąsias garantijas; PEM konvencijos alternatyvios taisyklės įtrauktos į Europos ekonominės erdvės susitarimo kilmės protokolą; Kalėdų šventėms skirtų dirbinių klasifikavimo pakeitimai; ir daugiau aktualijų!
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EU Single Window Environment for Customs (EU SWE-C)
The ‘single window’ is a trade facilitation measure, allowing parties involved in trade and transport to lodge standardised information and documents with a single-entry point to fulfil all import, … export, and transit-related regulatory requirements, thus reducing duplication, time, and costs.
EU Single Window Environment for Customs (EU SWE-C)
The ‘single window’ is a trade facilitation measure, allowing parties involved in trade and transport to lodge standardised information and documents with a single-entry point to fulfil all import, export, and transit-related regulatory requirements, thus reducing duplication, time, and costs.
European Maritime Single Window environment (EMSWe)
The European Maritime Single Window environment (EMSWe) aims to improve administrative procedures in maritime transport by introducing a single window for reporting formalities for ships to harmonise … processes and data exchange with economic operators. Legal acts establish that the latest date for the system to be operational is no later than 15.08.2025.
European Maritime Single Window environment (EMSWe)
The European Maritime Single Window environment (EMSWe) aims to improve administrative procedures in maritime transport by introducing a single window for reporting formalities for ships to harmonise processes and data exchange with economic operators. Legal acts establish that the latest date for the system to be operational is no later than 15.08.2025.
Trade Barriers Regulation of the EU
Part of the EU’s trade rules enforcement arsenal, the Trade Barriers Regulation is a legal instrument that gives EU companies, industries, associations and Member States the right to lodge a … complaint with the Commission about trade barriers in third countries.
Trade Barriers Regulation of the EU
Part of the EU’s trade rules enforcement arsenal, the Trade Barriers Regulation is a legal instrument that gives EU companies, industries, associations and Member States the right to lodge a complaint with the Commission about trade barriers in third countries.
