The Court of Justice addressed the question whether a tax authority can rebut company’s right to apply a 0% VAT rate on the transaction of goods' supply where the goods are exported to a destination … outside the territory of the EU, considering that there had been no supply because, after the goods were exported, the tax authorities found that the person acquiring those goods was not the person stated on the supplier's VAT invoice but another entity which has not been identified.
Gintaras Juškauskas
The Court of Justice addressed the question whether a tax authority can rebut company’s right to apply a 0% VAT rate on the transaction of goods' supply where the goods are exported to a destination outside the territory of the EU, considering that there had been no supply because, after the goods were exported, the tax authorities found that the person acquiring those goods was not the person stated on the supplier's VAT invoice but another entity which has not been identified.
Gintaras Juškauskas
Disputes over Binding Tariff Information (BTI) are not rare in the courts. In May this year, the European Court of Justice (ECJ) delivered two rulings in disputes regarding BTI decisions. In … one case the rulings of ECJ justified the position of customs authorities and in the other - of business.
Enrika Naujokė
Disputes over Binding Tariff Information (BTI) are not rare in the courts. In May this year, the European Court of Justice (ECJ) delivered two rulings in disputes regarding BTI decisions. In one case the rulings of ECJ justified the position of customs authorities and in the other - of business.
Enrika Naujokė
The courts of Lithuania dealt recently with several cases of administrative liability of employees at customs and temporary storage warehouses. Various issues were identified during customs audits: … storage of goods not covered by a customs authorisation, storage of goods at a place not authorised by customs, unloading of goods without customs permit. Let's look at the circumstances that led to the issues, the sanctions imposed on the responsible persons and some of the arguments presented by the parties to the court.
Enrika Naujokė
The courts of Lithuania dealt recently with several cases of administrative liability of employees at customs and temporary storage warehouses. Various issues were identified during customs audits: storage of goods not covered by a customs authorisation, storage of goods at a place not authorised by customs, unloading of goods without customs permit. Let's look at the circumstances that led to the issues, the sanctions imposed on the responsible persons and some of the arguments presented by the parties to the court.
Enrika Naujokė
* Mandatory fields
By signing up you agree to the Terms of Use and Privacy Policy
or Sign up
Already have an account? Login here
Already have an account? Login here
or Sign up