The concept of a customs debtor and the case-law in Lithuania
In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly
evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.
Dr. Gediminas Valantiejus