liepos 20, 2023
Muitinio įvertinimo išminties „koncentratas“ - naujoje knygoje

Monikos Bielskienės asmeninis archyvas

Redakcijos įvadas. Naujai išleistoje JAV autoriaus Mark K. Neville, Jr. knygoje muitinio įvertinimo tema, pirmoji autoriaus padėka skirta Monikai Bielskienei, „Muitų teisė praktikams“ redakcinės kolegijos narei. Džiaugiamės ir didžiuojamės, bei, žinoma, pakvietėme Moniką pasidalinti susijusiomis mintimis ir įžvalgomis apie knygą, kurią Monika pokalbio metu pavadino muitinio įvertinimo išminties „koncentratu“.
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image en
Education in the context of the new and expanded role of Customs
14-11-2023

Customs Knowledge Institute

knowledge management
image en
Education in the context of the new and expanded role of Customs
14-11-2023

Customs Knowledge Institute

knowledge management
en, lt
Transfer pricing - EU law
12-11-2023

Transfer pricing is a rule that was designed in international taxation to establish which part of the income within a multinational enterprise needs to be allocated between two companies in the same group if they have a transaction between them. The rule, in general, is that they need to act as if they were third parties in order to establish the third-party price. Transfer pricing is important for determining the customs value of goods.

valuation
en, lt
Transfer pricing - EU law
12-11-2023

Transfer pricing is a rule that was designed in international taxation to establish which part of the income within a multinational enterprise needs to be allocated between two companies in the same group if they have a transaction between them. The rule, in general, is that they need to act as if they were third parties in order to establish the third-party price. Transfer pricing is important for determining the customs value of goods.

valuation
image en
Journals on Customs: Gain knowledge on the topics selected by the editors
29-10-2023

knowledge management
image en
Journals on Customs: Gain knowledge on the topics selected by the editors
29-10-2023

knowledge management
en
Three questions about customs value of goods in transactions between the related parties in Ukraine
08-10-2023

The issue of customs valuation is extremely important for Ukraine. The author has written about it in previous issues of the journal. A special case of customs valuation is no exception - when the seller and the buyer are related parties. The concept of "related parties" in Ukrainian legislation is fully compatible with the GATT, as the Customs Code of Ukraine refers directly to Article 15 of the WTO Customs Valuation Agreement rather than defining this concept. It would seem that if there is nothing wrong with the legislation and if it is in line with accepted standards and principles, there should be no problems with its application. However, this is not the case.

Dr. Ilona Mishchenko

valuation
en
Three questions about customs value of goods in transactions between the related parties in Ukraine
08-10-2023

The issue of customs valuation is extremely important for Ukraine. The author has written about it in previous issues of the journal. A special case of customs valuation is no exception - when the seller and the buyer are related parties. The concept of "related parties" in Ukrainian legislation is fully compatible with the GATT, as the Customs Code of Ukraine refers directly to Article 15 of the WTO Customs Valuation Agreement rather than defining this concept. It would seem that if there is nothing wrong with the legislation and if it is in line with accepted standards and principles, there should be no problems with its application. However, this is not the case.

Dr. Ilona Mishchenko

valuation
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

valuation
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

valuation
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