Disputes regarding legality of the EU‘s antidumping customs duties: situation and experience in EU (Lithuania)
The antidumping duties, which are often imposed to protect internal market from unfair competition of foreign goods, can reach up to 100 percent of the customs value of the goods or even more
when the average rate of conventional customs duties does not exceed as much as 5 per cent. For this and other reasons, the question of the possibilities of protection of the business entities, exporter‘s and importer‘s rights as well as legitimate interests in cases of application of such duties becomes critical and the possibilities of challenging them remain very important and will be discussed in this article, by analyzing judicial practice in the tax disputes in the EU courts, and, in particular, national courts in the EU Member States, namely, the Republic of Lithuania.
Dr. Gediminas Valantiejus