Muitinės laboratorijos tyrimų išvada – sukelia/ nesukelia teisines pasekmes?

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- Topic: klasifikavimas pažeidimai
- Market: ES - Europos Sąjunga LT - Lietuva
- Copyright of the journal: CC Learning, UAB
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Šiandien dažnai kalbame apie žiedinės ekonomikos tikslus bei siekius sumažinti atliekų kiekį, pratęsiant produktų gyvavimo laikotarpį pakartotinai juos panaudojant, suremontuojant, taisant ar … perdirbant. Teisinė bazė dar tik kuriama, tai matome ir Kombinuotoje nomenklatūroje, pavyzdžiui, randame nuostatas dėl tam tikrų atliekų ir laužo, dėl naudotų automobilių, tačiau tokių nuostatų nėra dėl naudotų automobilių detalių - todėl gali kilti nesklandumų šias prekes deklaruojant pasirinktai muitinės procedūrai.
Jurgita Stanienė
Šiandien dažnai kalbame apie žiedinės ekonomikos tikslus bei siekius sumažinti atliekų kiekį, pratęsiant produktų gyvavimo laikotarpį pakartotinai juos panaudojant, suremontuojant, taisant ar perdirbant. Teisinė bazė dar tik kuriama, tai matome ir Kombinuotoje nomenklatūroje, pavyzdžiui, randame nuostatas dėl tam tikrų atliekų ir laužo, dėl naudotų automobilių, tačiau tokių nuostatų nėra dėl naudotų automobilių detalių - todėl gali kilti nesklandumų šias prekes deklaruojant pasirinktai muitinės procedūrai.
Jurgita Stanienė
A recently published EU Official Journal contains a communication in accordance with Article 34(7)(a)(iii) of the Union Customs Code on decisions relating to binding information issued by the … customs authorities of the member states concerning the classification of goods in the customs nomenclature. In this article, we provide an overview of some of the international tariff measures listed in the communication.
Ingrida Sakalienė
A recently published EU Official Journal contains a communication in accordance with Article 34(7)(a)(iii) of the Union Customs Code on decisions relating to binding information issued by the customs authorities of the member states concerning the classification of goods in the customs nomenclature. In this article, we provide an overview of some of the international tariff measures listed in the communication.
Ingrida Sakalienė
Editors’ word: 2024 is the year of the wood dragon (Chinese zodiac sign). How do we classify such a dragon? :-) We can start the discussion with wood and its products, among which we find a dragon … tree* (4407 29), and an old legend says that when a dragon dies, it is reborn as a dragon tree... such an interesting fact in the run-up to the New Year. Despite the importance of dragons in 2024, we won't find anything new about them in next year's Combined Nomenclature. However, we invite you to take a look at the other changes - check for any new developments related to your imports or exports. Thank you to Virginija Dordzikienė for the overview.
Virginija Dordzikienė
Editors’ word: 2024 is the year of the wood dragon (Chinese zodiac sign). How do we classify such a dragon? :-) We can start the discussion with wood and its products, among which we find a dragon tree* (4407 29), and an old legend says that when a dragon dies, it is reborn as a dragon tree... such an interesting fact in the run-up to the New Year. Despite the importance of dragons in 2024, we won't find anything new about them in next year's Combined Nomenclature. However, we invite you to take a look at the other changes - check for any new developments related to your imports or exports. Thank you to Virginija Dordzikienė for the overview.
Virginija Dordzikienė
Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question … is whether, even if proven not guilty, the taxpayer will not have to pay the tax. In a recent judgment, the Court of Justice of the European Union (CJEU) clarified whether the owner of an excise warehouse (whose guilt has not been proven) will have to pay the suspended taxes (in this case almost €3 million) in a case where the evidence of the completion of the formalities has been falsified and where the goods have been transported to an unknown destination. The clarifications are important not only for the owners of excise warehouses, but also for all users of suspended tax regimes - transit, customs warehousing, temporary admission for processing and others - in order to better understand, assess and manage the risks involved. The CJEU has also clarified when goods are considered "lost" and no tax is due.
Ingrida Kemežienė
Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question is whether, even if proven not guilty, the taxpayer will not have to pay the tax. In a recent judgment, the Court of Justice of the European Union (CJEU) clarified whether the owner of an excise warehouse (whose guilt has not been proven) will have to pay the suspended taxes (in this case almost €3 million) in a case where the evidence of the completion of the formalities has been falsified and where the goods have been transported to an unknown destination. The clarifications are important not only for the owners of excise warehouses, but also for all users of suspended tax regimes - transit, customs warehousing, temporary admission for processing and others - in order to better understand, assess and manage the risks involved. The CJEU has also clarified when goods are considered "lost" and no tax is due.
Ingrida Kemežienė
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