spalio 16, 2022
Viena deklaracija – dvi nuobaudos. Ar gali būti?

Photo by Tetiana SHYSHKINA on Unsplash

Skaitytojo klausimas: Ar gali būti taikomos kelios administracinės nuobaudos už padarytus pažeidimus, susijusius su viena muitinės deklaracija? Panagrinėkime muitinės deklarantų atsakomybės ypatumus - kada deklarantai gali būti traukiami administracinėn atsakomybėn pagal daugiau nei vieną Administracinių nusižengimų kodekso (ANK) straipsnį vienos muitinės procedūros atveju.
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en
The future of customs intermediaries in the UK - overview
28-01-2024

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

customs brokers
en
The future of customs intermediaries in the UK - overview
28-01-2024

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

customs brokers
en
Customs brokers in Europe: Shaping and establishing a future-proof role
28-01-2024

Case law tells us how importing and exporting SMEs, which do not have in-house customs expertise, understand their role and responsibilities, as well as those of a customs broker. Often, when a dispute arises with customs over penalties imposed on an importer or exporter for an offence, the company claims that it was confident that it had properly fulfilled its obligations by entrusting customs clearance to a professional service provider - the customs broker. The company therefore learns the hard way about its customs-related responsibilities and obligations. What role does the customs broker play in preventing such situations? In this article, we argue that customs brokers need to take on the role of proactive educator and suggest a way to do this.

Enrika Naujokė

customs brokers
en
Customs brokers in Europe: Shaping and establishing a future-proof role
28-01-2024

Case law tells us how importing and exporting SMEs, which do not have in-house customs expertise, understand their role and responsibilities, as well as those of a customs broker. Often, when a dispute arises with customs over penalties imposed on an importer or exporter for an offence, the company claims that it was confident that it had properly fulfilled its obligations by entrusting customs clearance to a professional service provider - the customs broker. The company therefore learns the hard way about its customs-related responsibilities and obligations. What role does the customs broker play in preventing such situations? In this article, we argue that customs brokers need to take on the role of proactive educator and suggest a way to do this.

Enrika Naujokė

customs brokers
en, lt
Customs brokers and their management: current challenges and the future
14-01-2024

Customs brokers are an important part of the customs ecosystem. Both parties - traders and customs - can benefit greatly from working with these professional intermediaries. Customs brokers take on the complex tasks related to customs clearance, protect and serve the interests of the parties involved while balancing their different needs (e.g. fast delivery vs. thorough control) and save them a lot of time so they can focus on their core activities. This topic is not new, and one might think that these areas of operation should already be established and standardised. However, discussions at the 19th Authors' Meeting showed that there are still more questions than answers in the countries of Europe and America.

customs brokers
en, lt
Customs brokers and their management: current challenges and the future
14-01-2024

Customs brokers are an important part of the customs ecosystem. Both parties - traders and customs - can benefit greatly from working with these professional intermediaries. Customs brokers take on the complex tasks related to customs clearance, protect and serve the interests of the parties involved while balancing their different needs (e.g. fast delivery vs. thorough control) and save them a lot of time so they can focus on their core activities. This topic is not new, and one might think that these areas of operation should already be established and standardised. However, discussions at the 19th Authors' Meeting showed that there are still more questions than answers in the countries of Europe and America.

customs brokers
image en
Customs penalties in the EU
17-12-2023

Anthony Buckley

violations
image en
Customs penalties in the EU
17-12-2023

Anthony Buckley

violations
en, lt
Fraudsters in the supply chain: Who pays taxes as a result of fraudulently completed formalities?
01-10-2023

Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question is whether, even if proven not guilty, the taxpayer will not have to pay the tax. In a recent judgment, the Court of Justice of the European Union (CJEU) clarified whether the owner of an excise warehouse (whose guilt has not been proven) will have to pay the suspended taxes (in this case almost €3 million) in a case where the evidence of the completion of the formalities has been falsified and where the goods have been transported to an unknown destination. The clarifications are important not only for the owners of excise warehouses, but also for all users of suspended tax regimes - transit, customs warehousing, temporary admission for processing and others - in order to better understand, assess and manage the risks involved. The CJEU has also clarified when goods are considered "lost" and no tax is due.

Ingrida Kemežienė

violations
en, lt
Fraudsters in the supply chain: Who pays taxes as a result of fraudulently completed formalities?
01-10-2023

Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question is whether, even if proven not guilty, the taxpayer will not have to pay the tax. In a recent judgment, the Court of Justice of the European Union (CJEU) clarified whether the owner of an excise warehouse (whose guilt has not been proven) will have to pay the suspended taxes (in this case almost €3 million) in a case where the evidence of the completion of the formalities has been falsified and where the goods have been transported to an unknown destination. The clarifications are important not only for the owners of excise warehouses, but also for all users of suspended tax regimes - transit, customs warehousing, temporary admission for processing and others - in order to better understand, assess and manage the risks involved. The CJEU has also clarified when goods are considered "lost" and no tax is due.

Ingrida Kemežienė

violations
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