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en
Brexit Diary October-November
30-11-2020

As the second wave of COVID-19 continued to caused misery for millions of people across Europe and the world, Brexit continued to bubble away under the surface. As we moved from September into October precious little progress was evident as the UK and EU sides re-iterated their positions in regarding the main sticking points, i.e. The Level Playing Field, Fisheries and Governance.

Dr. David Savage

en
Brexit Diary October-November
30-11-2020

As the second wave of COVID-19 continued to caused misery for millions of people across Europe and the world, Brexit continued to bubble away under the surface. As we moved from September into October precious little progress was evident as the UK and EU sides re-iterated their positions in regarding the main sticking points, i.e. The Level Playing Field, Fisheries and Governance.

Dr. David Savage

lt
LR teisinės aktualijos: lapkritis 2020
30-11-2020

2020.10.29 - 11.28 pakeitimai: Muitinės ir PVM įstatymų pakeitimai taikomi nuo 2021.07.01 (PVM elektroninės komercijos paketo taikymo pradžia); Intrastato statistinių ataskaitų statistinių formuliarų pildymo, pateikimo ir priėmimo taisyklės; TIR procedūros vykdytojo leidimų išdavimo ir panaikinimo komitetas; Vilniaus, Kauno ir Klaipėdos teritorinių muitinių veiklos zonos.

UAB Muita

lt
LR teisinės aktualijos: lapkritis 2020
30-11-2020

2020.10.29 - 11.28 pakeitimai: Muitinės ir PVM įstatymų pakeitimai taikomi nuo 2021.07.01 (PVM elektroninės komercijos paketo taikymo pradžia); Intrastato statistinių ataskaitų statistinių formuliarų pildymo, pateikimo ir priėmimo taisyklės; TIR procedūros vykdytojo leidimų išdavimo ir panaikinimo komitetas; Vilniaus, Kauno ir Klaipėdos teritorinių muitinių veiklos zonos.

UAB Muita

lt
Brexit: pašto siuntų deklaravimas muitinei
30-11-2020

Daugelio Europos Sąjungos (ES) verslo šakų atstovai, turintys prekybinių ar logistinių santykių su Jungtine Karalyste (JK), rengiasi BREXIT‘ui. 2021 metų sausio 1 dieną JK ES šalių atžvilgiu taps trečiąja šalimi, todėl iš jos į Lietuvą atkeliaujančioms prekėms turės būti taikomi muitinės formalumai. Į JK iš Lietuvos atgabentos prekės minėtų procedūrų taip pat neišvengs. Pokyčiams ruošiasi ir Lietuvos paštas, kurio vieną didžiausių eksporto rinkos dalių sudaro į JK siunčiamos siuntos. Iki šiol aktyviai buvo siunčiamos ir siuntos iš JK į Lietuvą. Taigi, bendrovėje yra peržiūrimos tiek siuntų gavimo, tiek ir išsiuntimo procedūros, vykdoma aktyvi komunikacija laukiančių pasikeitimų klausimais.

Milda Stravinskė

customs procedures and formalities
lt
Brexit: pašto siuntų deklaravimas muitinei
30-11-2020

Daugelio Europos Sąjungos (ES) verslo šakų atstovai, turintys prekybinių ar logistinių santykių su Jungtine Karalyste (JK), rengiasi BREXIT‘ui. 2021 metų sausio 1 dieną JK ES šalių atžvilgiu taps trečiąja šalimi, todėl iš jos į Lietuvą atkeliaujančioms prekėms turės būti taikomi muitinės formalumai. Į JK iš Lietuvos atgabentos prekės minėtų procedūrų taip pat neišvengs. Pokyčiams ruošiasi ir Lietuvos paštas, kurio vieną didžiausių eksporto rinkos dalių sudaro į JK siunčiamos siuntos. Iki šiol aktyviai buvo siunčiamos ir siuntos iš JK į Lietuvą. Taigi, bendrovėje yra peržiūrimos tiek siuntų gavimo, tiek ir išsiuntimo procedūros, vykdoma aktyvi komunikacija laukiančių pasikeitimų klausimais.

Milda Stravinskė

customs procedures and formalities
en, lt
EU News: November 2020
28-11-2020

Union Customs Code amendments (AEO); Regulations regarding classification of various goods (reusable drinking straw, plastic cables, etc.); Judgements of the European Court of Justice: valuation, excise; anti-dumping measures on products from China, Indonesia, India; HS 2017 / HS 2022 Correlation Tables; and more.

Muita UAB

en, lt
EU News: November 2020
28-11-2020

Union Customs Code amendments (AEO); Regulations regarding classification of various goods (reusable drinking straw, plastic cables, etc.); Judgements of the European Court of Justice: valuation, excise; anti-dumping measures on products from China, Indonesia, India; HS 2017 / HS 2022 Correlation Tables; and more.

Muita UAB

en, lt
Excise duty on water-pipe tobacco
28-11-2020

The judgment of the Court of Justice of the European Union has answered the question of whether goods made partly of tobacco and other materials should be subject to excise duty on tobacco in its entirety or only in part of the composition of the tobacco as one of the consisting substances.

Jonas Sakalauskas

€ / $
tax related disputes
en, lt
Excise duty on water-pipe tobacco
28-11-2020

The judgment of the Court of Justice of the European Union has answered the question of whether goods made partly of tobacco and other materials should be subject to excise duty on tobacco in its entirety or only in part of the composition of the tobacco as one of the consisting substances.

Jonas Sakalauskas

€ / $
tax related disputes
lt
Muitinės sandėlio turėtojo mokestinė atsakomybė už tranzitu gabenamas prekes
28-11-2020

Straipsnyje aptariama Lietuvos vyriausiojo administracinio teismo (LVAT) pozicija dėl mokestinės atsakomybės ir mokestinių prievolių už tranzitu gabenamas prekes paskirstymo tarp tranzitu gabenamų prekių vežėjo ir muitinės sandėlio, iš kurio šios prekės buvo išleistos gabenimui į paskirties muitinės įstaigą, turėtojo.

Dr. Gediminas Valantiejus

€ / $
customs duty and taxes, transit procedures
lt
Muitinės sandėlio turėtojo mokestinė atsakomybė už tranzitu gabenamas prekes
28-11-2020

Straipsnyje aptariama Lietuvos vyriausiojo administracinio teismo (LVAT) pozicija dėl mokestinės atsakomybės ir mokestinių prievolių už tranzitu gabenamas prekes paskirstymo tarp tranzitu gabenamų prekių vežėjo ir muitinės sandėlio, iš kurio šios prekės buvo išleistos gabenimui į paskirties muitinės įstaigą, turėtojo.

Dr. Gediminas Valantiejus

€ / $
customs duty and taxes, transit procedures
lt
Antidempingo muitus nustatančių ES reglamentų ginčijimo sąlygos
28-11-2020

Šiame straipsnyje, remiantis Lietuvos vyriausiojo administracinio teismo praktika, suformuota aktualioje administracinėje byloje (ginčo suma beveik 0,5 mln. Eur!), aptariamos muitinės papildomai apskaičiuotų antidempingo muitų nuginčijimo sąlygos ir jų taikymo tvarka, taip pat apžvelgiami skolos muitinei senaties terminų skaičiavimo ypatumai.

Dr. Gediminas Valantiejus

€ / $
tax related disputes, trade defence duties
lt
Antidempingo muitus nustatančių ES reglamentų ginčijimo sąlygos
28-11-2020

Šiame straipsnyje, remiantis Lietuvos vyriausiojo administracinio teismo praktika, suformuota aktualioje administracinėje byloje (ginčo suma beveik 0,5 mln. Eur!), aptariamos muitinės papildomai apskaičiuotų antidempingo muitų nuginčijimo sąlygos ir jų taikymo tvarka, taip pat apžvelgiami skolos muitinei senaties terminų skaičiavimo ypatumai.

Dr. Gediminas Valantiejus

€ / $
tax related disputes, trade defence duties
de, en
Fit for the future of digitisation with a treasure trove of customs data
26-11-2020

Now new technologies are coming along, beckoning with their promises of complete automation so everything works by itself. AI (Artificial Intelligence), Blockchain, etc. are supposed to make everything better, much more automated and ensure it's all correct. But let us take a look at the reality here. Are all those promises true?

Janine Lampprecht

€ / $
electronic systems; novel technologies
de, en
Fit for the future of digitisation with a treasure trove of customs data
26-11-2020

Now new technologies are coming along, beckoning with their promises of complete automation so everything works by itself. AI (Artificial Intelligence), Blockchain, etc. are supposed to make everything better, much more automated and ensure it's all correct. But let us take a look at the reality here. Are all those promises true?

Janine Lampprecht

€ / $
electronic systems; novel technologies
en
Penalties, fines and sanctions under Bulgarian tax law
25-11-2020

The system of sanctions for the violations, related to declaration and payment of import taxes, is currently not harmonized within the European Union (EU). Therefore, the article reviews laws of the Republic of Bulgaria (as the EU Member State), defining such penalties and highlights the importance of voluntary disclosure of offence/ violation or mistake by the taxpayer to tax authorities for the application of legal responsibility.

Elif Mehmedova

€ / $
infringements and sanctions, tax related disputes
en
Penalties, fines and sanctions under Bulgarian tax law
25-11-2020

The system of sanctions for the violations, related to declaration and payment of import taxes, is currently not harmonized within the European Union (EU). Therefore, the article reviews laws of the Republic of Bulgaria (as the EU Member State), defining such penalties and highlights the importance of voluntary disclosure of offence/ violation or mistake by the taxpayer to tax authorities for the application of legal responsibility.

Elif Mehmedova

€ / $
infringements and sanctions, tax related disputes
en
ATA Carnet - through customs faster
24-11-2020

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

€ / $
customs declarations and documents
en
ATA Carnet - through customs faster
24-11-2020

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

€ / $
customs declarations and documents
en, lt
Electronic certificates of origin for exporters in Lithuania
23-11-2020

The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.

Jekaterina Komarova

€ / $
origin of goods
en, lt
Electronic certificates of origin for exporters in Lithuania
23-11-2020

The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.

Jekaterina Komarova

€ / $
origin of goods
lt
Supaprastinimai, taikomi įforminant arba užbaigiant Sąjungos tranzito procedūrą: apžvalga, pažeidimai
21-11-2020

Leidimų naudotis supaprastinimais, taikomais įforminant arba užbaigiant Sąjungos tranzito procedūrą, skaičius auga – verslui naudinga supaprastinta procedūrų įforminimo tvarka. Tačiau būtina nepamiršti reikalavimų, keliamų tokioms procedūroms, išpildymo, ir ne tik kreipiantis su prašymu išduoti leidimą, bet ir naudojantis jau suteiktu leidimu. Apžvelkime reikalavimus ir dažniausiai nustatomus pažeidimus.

Birutė Grigaitienė

€ / $
trade facilitation; harmonisation, simplification, transit procedures
lt
Supaprastinimai, taikomi įforminant arba užbaigiant Sąjungos tranzito procedūrą: apžvalga, pažeidimai
21-11-2020

Leidimų naudotis supaprastinimais, taikomais įforminant arba užbaigiant Sąjungos tranzito procedūrą, skaičius auga – verslui naudinga supaprastinta procedūrų įforminimo tvarka. Tačiau būtina nepamiršti reikalavimų, keliamų tokioms procedūroms, išpildymo, ir ne tik kreipiantis su prašymu išduoti leidimą, bet ir naudojantis jau suteiktu leidimu. Apžvelkime reikalavimus ir dažniausiai nustatomus pažeidimus.

Birutė Grigaitienė

€ / $
trade facilitation; harmonisation, simplification, transit procedures
en
The concept of a customs debtor in the UCC and the case-law of the Court of Justice of the EU
14-11-2020

Both in the practice of tax disputes and during tax inspections or investigations carried out by the customs authorities, the following question arises quite often: which particular person the customs authorities are entitled to qualify as the debtor and, accordingly, to calculate (to that or another particular person) the additional import taxes. In this article, we will review the provisions of the EU Union Customs Code (UCC) and the relevant case-law of the EU Court of Justice (CJEU), which helps to answer these questions and allows businesses to defend their rights and legitimate interests in disputed situations.

Dr. Gediminas Valantiejus

€ / $
customs duty and taxes
en
The concept of a customs debtor in the UCC and the case-law of the Court of Justice of the EU
14-11-2020

Both in the practice of tax disputes and during tax inspections or investigations carried out by the customs authorities, the following question arises quite often: which particular person the customs authorities are entitled to qualify as the debtor and, accordingly, to calculate (to that or another particular person) the additional import taxes. In this article, we will review the provisions of the EU Union Customs Code (UCC) and the relevant case-law of the EU Court of Justice (CJEU), which helps to answer these questions and allows businesses to defend their rights and legitimate interests in disputed situations.

Dr. Gediminas Valantiejus

€ / $
customs duty and taxes
en
The French Customs "Smart Border" Offer for Brexit
07-11-2020

Known as the "smart border”, this technological solution aims at maintaining the fluidity of the flows of goods despite the re-establishment of customs formalities at the border. It will be applied, as from the end of the transition period, at all entry/ exit points in the Calais area and more generally in the Channel - North Sea space.

Bertrand Rager

electronic systems; novel technologies
en
The French Customs "Smart Border" Offer for Brexit
07-11-2020

Known as the "smart border”, this technological solution aims at maintaining the fluidity of the flows of goods despite the re-establishment of customs formalities at the border. It will be applied, as from the end of the transition period, at all entry/ exit points in the Calais area and more generally in the Channel - North Sea space.

Bertrand Rager

electronic systems; novel technologies
en, ru
Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine
04-11-2020

The current Customs Code of Ukraine includes eighteen types of customs offenses entailing administrative liability. Compared to the previous Customs Code, their number has decreased by a third. However, this does not result in positive dynamics towards the reduction of illegal acts as well as there are no signs that some of the acts ceased to be offenses.

Dr. Ilona Mishchenko

€ / $
infringements and sanctions
en, ru
Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine
04-11-2020

The current Customs Code of Ukraine includes eighteen types of customs offenses entailing administrative liability. Compared to the previous Customs Code, their number has decreased by a third. However, this does not result in positive dynamics towards the reduction of illegal acts as well as there are no signs that some of the acts ceased to be offenses.

Dr. Ilona Mishchenko

€ / $
infringements and sanctions
en, ru
Issues of the liability of customs brokers under the Ukrainian customs legislation
04-11-2020

For the offenses committed, which are related to the implementation of customs brokerage activities, the customs broker bears responsibility established by the Customs Code of Ukraine (CCU) and other laws of Ukraine. The person authorized to declare goods, commercial vehicles on behalf of the declarant has the same obligations, rights, and bears the same responsibility as the declarant. These norms are contradictory to each other. And on the basis of these norms of the Customs Code of Ukraine, the customs authority builds its further behavioural relationship with the customs broker.

Dr. Oleksii Fedotov

€ / $
infringements and sanctions
en, ru
Issues of the liability of customs brokers under the Ukrainian customs legislation
04-11-2020

For the offenses committed, which are related to the implementation of customs brokerage activities, the customs broker bears responsibility established by the Customs Code of Ukraine (CCU) and other laws of Ukraine. The person authorized to declare goods, commercial vehicles on behalf of the declarant has the same obligations, rights, and bears the same responsibility as the declarant. These norms are contradictory to each other. And on the basis of these norms of the Customs Code of Ukraine, the customs authority builds its further behavioural relationship with the customs broker.

Dr. Oleksii Fedotov

€ / $
infringements and sanctions
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