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July 21, 2020
Sanctions for customs infringements in Germany

Photo by Tetiana SHYSHKINA on Unsplash

Germany provides for criminal as well as non-criminal sanctions for customs infringements. The question whether a customs infringement is to be prosecuted as a criminal or an administrative offense depends solely on the nature of the breach and whether it was committed intentionally or recklessly/ negligently. The amount of the duties evaded is irrelevant in this context (and only taken into account in the context of the assessment of the penalty). Without intent or negligence, no sanctions can be imposed.

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en
Free of charge software and customs valuation
29-10-2020

Court of Justice of European Union (CJEU) remained with its position that the economic value of software should be added to the transaction value of imported goods, despite the fact that it was designed in the European Union and transferred to the third-country manufacturer free of charge.

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€ / $
infringements; disputes
en
Free of charge software and customs valuation
29-10-2020

Court of Justice of European Union (CJEU) remained with its position that the economic value of software should be added to the transaction value of imported goods, despite the fact that it was designed in the European Union and transferred to the third-country manufacturer free of charge.

Monika Bielskienė

€ / $
infringements; disputes
image lt
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infringements; disputes
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Administracinė atsakomybė: 211 ir 212 str. taikymas (IV dalis)
24-09-2020

Dr. Gediminas Valantiejus

infringements; disputes
en
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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.

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infringements; disputes
en
Application of World Trade Organization (WTO) Law in Tax Disputes with Lithuanian Customs Authorities: Mission (Not) Possible?
09-09-2020

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

€ / $
infringements; disputes
lt
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Dr. Gediminas Valantiejus

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05-09-2020

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

infringements; disputes
image lt
Administracinė atsakomybė už muitų teisės aktų pažeidimus: administracinių nuobaudų rūšys ir jų skyrimas (III dalis)
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Dr. Gediminas Valantiejus

infringements; disputes
image lt
Administracinė atsakomybė už muitų teisės aktų pažeidimus: administracinių nuobaudų rūšys ir jų skyrimas (III dalis)
01-09-2020

Dr. Gediminas Valantiejus

infringements; disputes
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