Revised Kyoto Convention
World Customs Organisation‘s (WCO) International Convention on the simplification and harmonisation of customs procedures (Kyoto Convention) is, after amendment in 1999, known as the Revised Kyoto Convention (RKC).
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We, Milda Stravinskė and Monika Bielskienė met to discuss the broader context of our day-to-day customs activities – Internationality. First and foremost, customs law is a 'companion' to international … trade, so the international context and cooperation, common rules, agreements, and approaches, are inevitable. No importer or customs authority operates in isolation. The need to reconcile many spheres and interests leads to an abundance of international agreements and requirements. While preparing the courses for customs brokers, we both saw the need to disclose this context to our future colleagues. The easiest way to do this is by sharing personal experiences. So we talked about it.
Monika Bielskienė
We, Milda Stravinskė and Monika Bielskienė met to discuss the broader context of our day-to-day customs activities – Internationality. First and foremost, customs law is a 'companion' to international trade, so the international context and cooperation, common rules, agreements, and approaches, are inevitable. No importer or customs authority operates in isolation. The need to reconcile many spheres and interests leads to an abundance of international agreements and requirements. While preparing the courses for customs brokers, we both saw the need to disclose this context to our future colleagues. The easiest way to do this is by sharing personal experiences. So we talked about it.
Monika Bielskienė
PMO yra vienintelė tarptautinė organizacija, išimtinai nagrinėjanti muitinės klausimus, jos pagrindinė veikla ir siekiai yra padėti valstybėms derinti tarpusavyje muitinės veiklą, teisės aktus … ir taip gerinti tarptautinės prekybos sąlygas verslo partneriams įvairiose šalyse. Pagrindiniai PMO instrumentai naudojami siekiant šių tikslų yra Suderintos sistemos nomenklatūra ir Peržiūrėta Kioto konvencija, prie kurių yra prisijungusi ir Lietuva (Europos Sąjunga). Straipsnyje apžvelgiami šie instrumentai, jų įtaka muitinės veiklai ir verslui.
Juozas Šarūnas Avižienis
PMO yra vienintelė tarptautinė organizacija, išimtinai nagrinėjanti muitinės klausimus, jos pagrindinė veikla ir siekiai yra padėti valstybėms derinti tarpusavyje muitinės veiklą, teisės aktus ir taip gerinti tarptautinės prekybos sąlygas verslo partneriams įvairiose šalyse. Pagrindiniai PMO instrumentai naudojami siekiant šių tikslų yra Suderintos sistemos nomenklatūra ir Peržiūrėta Kioto konvencija, prie kurių yra prisijungusi ir Lietuva (Europos Sąjunga). Straipsnyje apžvelgiami šie instrumentai, jų įtaka muitinės veiklai ir verslui.
Juozas Šarūnas Avižienis
In this article, by evaluating the latest case law of the Supreme Administrative Court of Lithuania (Order of 27 May 2020 in Administrative Case No. eA-2474-968 / 2020, etc.), we will review … how the provisions of WTO law in national courts have been (and are) applied in the Republic of Lithuania in tax disputes with customs authorities and what are the possibilities for relying directly on them to defend the rights and legitimate interests of the taxpayers.
Dr. Gediminas Valantiejus
In this article, by evaluating the latest case law of the Supreme Administrative Court of Lithuania (Order of 27 May 2020 in Administrative Case No. eA-2474-968 / 2020, etc.), we will review how the provisions of WTO law in national courts have been (and are) applied in the Republic of Lithuania in tax disputes with customs authorities and what are the possibilities for relying directly on them to defend the rights and legitimate interests of the taxpayers.
Dr. Gediminas Valantiejus
Šiame straipsnyje, įvertindami naujausią Lietuvos vyriausiojo administracinio teismo praktiką (2020 m. gegužės 27 d. nutartis administracinėje byloje Nr. eA-2474-968/2020 ir kt.), apžvelgsime … kaip Lietuvoje buvo (ir yra) taikomos PPO teisės nuostatos nacionaliniuose teismuose, nagrinėjant mokestinių ginčų bylas, bei kokios yra galimybės tiesiogiai remtis jomis siekiant apginti savo teises ir teisėtus interesus.
Dr. Gediminas Valantiejus
Šiame straipsnyje, įvertindami naujausią Lietuvos vyriausiojo administracinio teismo praktiką (2020 m. gegužės 27 d. nutartis administracinėje byloje Nr. eA-2474-968/2020 ir kt.), apžvelgsime kaip Lietuvoje buvo (ir yra) taikomos PPO teisės nuostatos nacionaliniuose teismuose, nagrinėjant mokestinių ginčų bylas, bei kokios yra galimybės tiesiogiai remtis jomis siekiant apginti savo teises ir teisėtus interesus.
Dr. Gediminas Valantiejus
The article reviews one of the recent Association Agreements with the third countries which were concluded by the EU, namely, EU – Ukraine Association Agreement (2017), and, in particular, presents … the experience and practice of Ukraine while implementing its commitments to harmonize national customs legislation with the EU customs law. The article describes efforts of the Republic of Ukraine to modernize its national sources of customs law and presents the summary of legal acts adopted in Ukraine while implementing the Association Agreement with the EU. The information provided in the article describes the conditions faced by all businesses engaged in trade between Ukraine and the EU as well as importing goods from the EU to the Republic of Ukraine.
Dr. Borys Kormych
The article reviews one of the recent Association Agreements with the third countries which were concluded by the EU, namely, EU – Ukraine Association Agreement (2017), and, in particular, presents the experience and practice of Ukraine while implementing its commitments to harmonize national customs legislation with the EU customs law. The article describes efforts of the Republic of Ukraine to modernize its national sources of customs law and presents the summary of legal acts adopted in Ukraine while implementing the Association Agreement with the EU. The information provided in the article describes the conditions faced by all businesses engaged in trade between Ukraine and the EU as well as importing goods from the EU to the Republic of Ukraine.
Dr. Borys Kormych
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