gegužė 31, 2022
lt en
Palūkanos už iš ES valstybės narės susigrąžinamas neteisėtai išieškotas muitinės administruojamas sumas ir jų vertinimas ES teismų praktikoje

Image by 8926 from Pixabay

Verslo praktikoje dažnai pasitaiko situacijų, kai iš verslo subjektų muitinė išieško įvairias jos administruojamas įmokas ar sankcijas, nors toks išieškojimas ar įpareigojimas jas sumokėti vėliau gali būti pripažintas neteisėtu, prieštaraujančiu ES teisės nuostatoms. Atitinkamai, tuomet kyla klausimas, ar tokios, neteisėtai išieškotos ir/ar sumokėtos sumos (muitai, kitos įmokos, sankcijos), kurias administruoja muitinė, ES valstybėse narėse privalo būti grąžintos su palūkanomis, apskaičiuotomis už laikotarpį, per kurį buvo atitinkamam asmeniui (verslo subjektui) neteisėtai atimta galimybė disponuoti atitinkamomis pinigų sumomis? Straipsnyje apžvelgsime kaip tokie klausimai turėtų būti sprendžiami pagal naujausią ES Teisingumo Teismo praktiką.
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en, lt
Two lessons from case law on the origin of goods
20-03-2024

Editors' note: The recent 20th Authors' Meeting dealt with issues of origin for customs purposes. At this meeting, the author presented two Israeli court cases - one concerning an unauthorised person signing the certificate of preferential origin and the other concerning whether pistachios originated in Iran or Turkey (non-preferential origin for the application of prohibitions). The cases are not necessarily new, but they deal with relevant questions: What happens if the proof of preferential origin is signed by an unauthorised person? Can the authorisation be granted retrospectively? Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?

Omer Wagner

violations
en, lt
Two lessons from case law on the origin of goods
20-03-2024

Editors' note: The recent 20th Authors' Meeting dealt with issues of origin for customs purposes. At this meeting, the author presented two Israeli court cases - one concerning an unauthorised person signing the certificate of preferential origin and the other concerning whether pistachios originated in Iran or Turkey (non-preferential origin for the application of prohibitions). The cases are not necessarily new, but they deal with relevant questions: What happens if the proof of preferential origin is signed by an unauthorised person? Can the authorisation be granted retrospectively? Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?

Omer Wagner

violations
en
The customs posts and their impact on customs tax control
15-01-2024

The present research covers the interpretation of the concept of customs posts and the relationship with customs tax control. The analysis of the European Union (EU) regulations showed the essential criteria for customs posts. The Maturity model was also reviewed in order to implement the EU regulations requirements for customs posts. In customs posts the Maturity model must be used in three areas – tax administration, customs administration, and information technology implementation. To assess the practical situation, it was chosen to analyse high-risk customs posts. The situation of the Suwalki corridor and the three-month data collected by two customs posts at the Kybartai Road and Raigardas Road posts were reviewed. The analysis revealed that there is a lack of available data for researchers to conduct analysis and determine the impact of selected customs posts on customs tax control.

Tomas Zymonas

duties, taxes
en
The customs posts and their impact on customs tax control
15-01-2024

The present research covers the interpretation of the concept of customs posts and the relationship with customs tax control. The analysis of the European Union (EU) regulations showed the essential criteria for customs posts. The Maturity model was also reviewed in order to implement the EU regulations requirements for customs posts. In customs posts the Maturity model must be used in three areas – tax administration, customs administration, and information technology implementation. To assess the practical situation, it was chosen to analyse high-risk customs posts. The situation of the Suwalki corridor and the three-month data collected by two customs posts at the Kybartai Road and Raigardas Road posts were reviewed. The analysis revealed that there is a lack of available data for researchers to conduct analysis and determine the impact of selected customs posts on customs tax control.

Tomas Zymonas

duties, taxes
en
Customs taxes influence the decision of private persons on e-commerce in the European Union
15-01-2024

Customs taxes are a form of taxation imposed on goods imported into a country. They are typically levied on the value of the goods, and are intended to protect domestic industries from foreign competition. In the European Union (EU), customs duties are harmonized across all member states. This means that the same rate of duty is applied to the same goods, regardless of which EU country they are imported into, however, there are some exceptions to this rule. Also, not only Duties has to be paid before release to free circulation. E-commerce is the buying and selling of goods and services online. It has become increasingly popular in recent years, as it offers consumers a convenient and affordable way to shop. However, the growth of e-commerce has also led to an increase in the number of goods being imported into the EU. The influence of customs taxes on e-commerce imports can have a significant impact on private persons. For example, if a private person imports goods from a country outside of the EU, they may have to pay customs taxes on those goods. This can make imported goods more expensive, it can also take more time for delivery, and can discourage private persons from importing goods from outside of the EU. The following sections of this paper will explore this topic in more detail and will discuss the various factors that can influence the impact of customs taxes on e-commerce imports for private persons and propose a theoretical model of how customs taxes affect the e-commerce of private persons.

Gertrūda Bakšienė

duties, taxes
en
Customs taxes influence the decision of private persons on e-commerce in the European Union
15-01-2024

Customs taxes are a form of taxation imposed on goods imported into a country. They are typically levied on the value of the goods, and are intended to protect domestic industries from foreign competition. In the European Union (EU), customs duties are harmonized across all member states. This means that the same rate of duty is applied to the same goods, regardless of which EU country they are imported into, however, there are some exceptions to this rule. Also, not only Duties has to be paid before release to free circulation. E-commerce is the buying and selling of goods and services online. It has become increasingly popular in recent years, as it offers consumers a convenient and affordable way to shop. However, the growth of e-commerce has also led to an increase in the number of goods being imported into the EU. The influence of customs taxes on e-commerce imports can have a significant impact on private persons. For example, if a private person imports goods from a country outside of the EU, they may have to pay customs taxes on those goods. This can make imported goods more expensive, it can also take more time for delivery, and can discourage private persons from importing goods from outside of the EU. The following sections of this paper will explore this topic in more detail and will discuss the various factors that can influence the impact of customs taxes on e-commerce imports for private persons and propose a theoretical model of how customs taxes affect the e-commerce of private persons.

Gertrūda Bakšienė

duties, taxes
image en
Free zones in the world and the UK - an interview with Mark Rowbotham
26-12-2023

Mark Rowbotham

duties, taxes
image en
Free zones in the world and the UK - an interview with Mark Rowbotham
26-12-2023

Mark Rowbotham

duties, taxes
image en
Customs penalties in the EU
17-12-2023

Anthony Buckley

violations
image en
Customs penalties in the EU
17-12-2023

Anthony Buckley

violations
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