Muitinės procedūros ir apmokestinimas PVM

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3-ioje Muitinės praktikų konferencijoje (2020-12-10) Andra Černevičiūtė, Valstybinės mokesčių inspekcijos Teisės departamento Netiesioginių mokesčių skyriaus vedėja, skaitė pranešimą tema „Muitinės procedūros ir apmokestinimas PVM“ (trukmė ~ 23 min.). Pranešėjos apžvelgti klausimai:

  • PVM įstatymo straipsniai, susiję su muitinės procedūromis
  • PVM mokėjimas
  • Sandorių įforminimas
  • Įrodymai "lengvatos" taikymui

Resursų dalyje: pranešimo skaidrės pdf formatu, konferencijos programa.

Taip pat kviečiame pažiūrėti trečiosios konferencijos dalies diskusiją (trukmė ~ 23 min.).

Pilną konferenciją įsigyti ir peržiūrėti galite paspaudę čia.

Muitinės praktikų asociacija yra ne pelno siekianti organizacija. Gautos lėšos skiriamos konferencijų organizavimui ir asociacijos veiklos vystymui.

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Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts
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In business practice, the customs authorities often recover from the traders (business entities) (or sometimes – refuse to pay to these persons) various duties, charges, levies, or sanctions administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to the EU law, e.g. by national courts. Accordingly, in such a situation the question arises whether such wrongly recovered and/or paid sums (customs duties, other charges, penalties) administered by the customs authorities in the EU Member States must be repaid together with additionally calculated interest for the period during which the person concerned was unlawfully deprived of the relevant sums of money? The article analyses how such issues should be addressed in the light of recent case law of the European Court of Justice (CJEU).

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Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts
31-05-2022

In business practice, the customs authorities often recover from the traders (business entities) (or sometimes – refuse to pay to these persons) various duties, charges, levies, or sanctions administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to the EU law, e.g. by national courts. Accordingly, in such a situation the question arises whether such wrongly recovered and/or paid sums (customs duties, other charges, penalties) administered by the customs authorities in the EU Member States must be repaid together with additionally calculated interest for the period during which the person concerned was unlawfully deprived of the relevant sums of money? The article analyses how such issues should be addressed in the light of recent case law of the European Court of Justice (CJEU).

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‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

Dr. Talke Ovie

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