vasario 27, 2021
Muitinės skolininko sąvokos plečiamasis aiškinimas ir jo vertinimas Lietuvos teismų praktikoje

Adobe Stock

Mokestinių ginčų su muitine praktikoje ir muitinės atliekamų patikrinimų metu dažnai kyla klausimas ar asmuo, kurio atžvilgiu yra apskaičiuojama skola muitinei arba atliekamas patikrinimas, iš viso gali būti laikomas muitinės skolininku. Šis klausimas ypač akivaizdus tais atvejais, kai konkretus asmuo pats apmokestinamų prekių neimportavo (fiziškai nevežė, negabeno), tačiau tik galimai netiesiogiai arba tiesiogiai prisidėjo prie jų įvežimo bei klaidingos informacijos apie prekes pateikimo muitinei (muitinės deklaracijose). Atsižvelgiant į tai, šiame straipsnyje, aptariant naujausią (2021 m.) Lietuvos vyriausiojo administracinio teismo praktiką, nagrinėjame ir aptariame kaip turėtų būti aiškinama muitinės skolininko sąvoka ir ar galimas (bei kada) jos plečiamasis aiškinimas.

First time on our website?

Register and get access to the first 5 paid articles for free!

As a welcome gift we give you access to your first 5 paid articles for free. Use the button bellow to ope your article. You have used:

Access single article:

Add to Cart

Access all articles on customsclearance.net

Item added to cart

{{ articleItem.title }}
Item added to cart

{{ subscription.title }}

Comments ()

en, lt
Tariff-rate quotas for steel products: peculiarities of the application
30-06-2021

Editorial word. This month, the European Commission published a regulation that prolonged the application of safeguard measures against imports of certain steel products. Ingrida Beliokienė, the chief specialist of the Tariffs Division of the Customs Department under the Ministry of Finance (Lithuania), kindly agreed to share information about the peculiarities of the use of these measures.

Ingrida Beliokienė

customs duty and taxes
en, lt
Tariff-rate quotas for steel products: peculiarities of the application
30-06-2021

Editorial word. This month, the European Commission published a regulation that prolonged the application of safeguard measures against imports of certain steel products. Ingrida Beliokienė, the chief specialist of the Tariffs Division of the Customs Department under the Ministry of Finance (Lithuania), kindly agreed to share information about the peculiarities of the use of these measures.

Ingrida Beliokienė

customs duty and taxes
en, lt
Preferential tariff quotas: what business needs to know
30-06-2021

The use of tariff quotas is an important topic for many EU importers, and its relevance is not diminishing. Let’s take a look at the questions that businesses raise about tariff quotas and what is important to pay attention to.

Ingrida Beliokienė

customs duty and taxes
en, lt
Preferential tariff quotas: what business needs to know
30-06-2021

The use of tariff quotas is an important topic for many EU importers, and its relevance is not diminishing. Let’s take a look at the questions that businesses raise about tariff quotas and what is important to pay attention to.

Ingrida Beliokienė

customs duty and taxes
en, lt
Staying ahead of the game: anticipating a customs audit
25-06-2021

If your business buys goods from abroad and imports them, then the next customs audit target could be you. There are different types of customs audits, different triggers for an audit, and different focuses during an audit. This article aims to demystify customs audits to help businesses stay ahead of the game.

Jessica Yang

customs inspections and controls
en, lt
Staying ahead of the game: anticipating a customs audit
25-06-2021

If your business buys goods from abroad and imports them, then the next customs audit target could be you. There are different types of customs audits, different triggers for an audit, and different focuses during an audit. This article aims to demystify customs audits to help businesses stay ahead of the game.

Jessica Yang

customs inspections and controls
en
A chance for businesses to reduce their post-Brexit customs duty bill – UK tariff suspensions
22-05-2021

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

Jessica Yang

customs duty and taxes
en
A chance for businesses to reduce their post-Brexit customs duty bill – UK tariff suspensions
22-05-2021

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

Jessica Yang

customs duty and taxes
image lt
Mokesčių mokėjimo muitinėje taisyklės
14-04-2021

Monika Bielskienė

customs duty and taxes
image lt
Mokesčių mokėjimo muitinėje taisyklės
14-04-2021

Monika Bielskienė

customs duty and taxes
Forgot password?

Password reset

Check your e-mail, we sent you a link to reset your password.


Continue with Google

Contact us

Thank you for report
Your email can be used only to contact you for problem details. It won't be used for advertising purposes
Maximum file size 6mb
File is too large