Solidari atsakomybė už skolą muitinei: tai „tik“ muito ar ir kitų mokesčių rizika?

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- Topic: atstovavimas muitinėje mokesčiai
- Market: ES - Europos Sąjunga LT - Lietuva
- Copyright of the journal: Muita UAB
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The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to … adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.
Arne Mielken
The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.
Arne Mielken
The importance of the customs broker’s profession (also called ‘customs representatives’, ‘customs agents’) is growing in the supply chain. In the complex and ever-changing legal, technological, … and geopolitical environment, they serve traders, customs and society by acting as a trade compliance checkpoint before submitting data to customs. Knowledge and ethical requirements are very high; therefore, the standardisation theme is topical. We look at some standards and provide an overview of the national differences of several EU member states and share some related thoughts.
Assoc Prof Dr Momchil Antov
The importance of the customs broker’s profession (also called ‘customs representatives’, ‘customs agents’) is growing in the supply chain. In the complex and ever-changing legal, technological, and geopolitical environment, they serve traders, customs and society by acting as a trade compliance checkpoint before submitting data to customs. Knowledge and ethical requirements are very high; therefore, the standardisation theme is topical. We look at some standards and provide an overview of the national differences of several EU member states and share some related thoughts.
Assoc Prof Dr Momchil Antov
Skaitytojo klausimas: Planuojame importuoti prekes iš Kanarų salų. Kadangi Kanarų salos yra Europos Sąjungoje, ar šios prekės turės būti deklaruojamos muitinei, mokami importo mokesčiai? Jei … taip, ką turėtume žinoti apie deklaravimo ir muitinės deklaracijos pildymo ypatumus?
Skaitytojo klausimas: Planuojame importuoti prekes iš Kanarų salų. Kadangi Kanarų salos yra Europos Sąjungoje, ar šios prekės turės būti deklaruojamos muitinei, mokami importo mokesčiai? Jei taip, ką turėtume žinoti apie deklaravimo ir muitinės deklaracijos pildymo ypatumus?
According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation … chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.
Anouck-Préscillia Biernaux
According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.
Anouck-Préscillia Biernaux
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