Ribojimai importuojant geležies ir plieno produktus: reikalavimai nuo š.m. rugsėjo 30 d.

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Muitinės sandėlyje apskaitos pažeidimai gali būti nustatomi įvairiomis formomis: tai ir nustatyti prekių trūkumai ar perteklius, prekių perdavimo sandėlio viduje klaidos, neteisingas duomenų … suvedimas. Tačiau tam tikrais atvejais, net išvežus prekes iš muitinės sandėlio ir tinkamai užbaigus sandėliavimo procedūrą, gali atsirasti mokestinė prievolė muitinei. Tokia situacija nagrinėjama aktualioje teismo byloje.
Jurgita Stanienė
Muitinės sandėlyje apskaitos pažeidimai gali būti nustatomi įvairiomis formomis: tai ir nustatyti prekių trūkumai ar perteklius, prekių perdavimo sandėlio viduje klaidos, neteisingas duomenų suvedimas. Tačiau tam tikrais atvejais, net išvežus prekes iš muitinės sandėlio ir tinkamai užbaigus sandėliavimo procedūrą, gali atsirasti mokestinė prievolė muitinei. Tokia situacija nagrinėjama aktualioje teismo byloje.
Jurgita Stanienė
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
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
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