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

Jurgita Stanienė Muitų atitikties skyriaus vadovė, UAB "Muita"
gegužė 22, 2022
Solidari atsakomybė už skolą muitinei: tai „tik“ muito ar ir kitų mokesčių rizika?

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Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.
  • Market: ES - Europos Sąjunga LT - Lietuva
  • Copyright of the journal: CC Learning, UAB
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