Leidinys

Išsaugoti
Rodoma 1-1621
Apie leidinį

Dear Reader,

Customs formalities cover global supply chains from the country of exportation to the country of importation. The legal rules to be addressed on the way are extensive (tariff, non-tariff, safety, etc.). They vary across countries and regions, change constantly, and often are inaccessible because of the language barrier and/ or unavailability online. 

Businesses aim to arrange customs formalities in the most cost-effective way, taking into account tariff preferences, the variety of customs procedures, and the simplifications. Therefore, the task to ensure compliant and cost-effective customs formalities is a complex one and any customs-related topic is in the scope of the journal. 

At the core of the Customs Compliance & Risk Management Journal for Practitioners in Europe are these keywords: up-to-date customs knowledge, compliance, harmonisation and simplification of the international and national rules (the simpler the rules, the easier to trade and to manage compliance and risks).

The first bi-monthly issue was released at the end of March 2020. Stakeholders - business, customs, academia, and others - from all over the world are invited to read the journal and to contribute articles.

The Editorial Board:
Enrika Naujokė, CC Learning, UAB, Lithuania
Dr David Savage, Ireland
Roberto Raya da Silva, Raya Consult, Brazil
Prof Dr Borys Kormych, National University 'Odesa Law Academy', Ukraine
Dr Ilona Mishchenko, National University 'Odesa Law Academy', Ukraine
Samuel Draginich, Amazon EU, Luxembourg
Ira Reese, Global Security and Innovative Solutions, the USA
Mark Rowbotham, Portcullis ISC, the UK
Omer Wagner, Israel
Svitlana Siurik, Belgium

We will be happy to answer your questions. Contact us: info@customslcear.net  

Best regards,
Editorial Board

Naudojimo sąlygos

Terms and Conditions

Responsibility for the content. The information contained in the Customs Compliance & Risk Management Journal for Practitioners in Europe is for general information purposes only and cannot be construed as legal advice, conclusion or consultation. The publisher CC Learning, UAB (CustomsClear, the Publisher) does not necessarily agree with the views of the authors of articles.

Distribution. The exclusive right to distribute the journal belongs to the Publisher. The paid articles of the journal are only for the use of those who have acquired them lawfully. The originals or copies of the articles may not be distributed, sold, rented, lent or otherwise transferred without the written consent of CustomsClear.

Procedure upon violation. The Publisher will make every effort to resolve any disputes in a consensual manner and therefore asks to be notified (using the contact details provided) of any conflict or misunderstanding before other steps are taken.

Disclaimer. The Publisher accepts no liability for the quality of the information provided or for it being correct, complete or up-to-date. It is the sole responsibility of the authors themselves to ensure compliance with intellectual property rights. We expect authors to indemnify and hold the CustomsClear harmless from any loss, damage, claim, expense or costs, that may be incurred or sustained in connection with or in any way arising out as a result of intellectual property violation claims.

Contact: info@customsclear.net 

Informacija autoriams

Information for Authors

Writing an article is a great way to share your knowledge and, if relevant, to inform readers about your expertise in a particular field of Customs.

Articles are contributed on a non-remunerated basis. Thanking you for your contribution, we will invite you to meet other authors in bimonthly online meetings.

The ISSN 2669-2171 number can be used for academic purposes.

Reader

The reader of the journal is a practitioner dealing with customs-related questions first of all in business. She or he might be a beginner or experienced one. Therefore, please write for practitioners, delivering your message in a simple and clear way. 

Language 

The main language of the journal is English. However, practitioners in many countries do not speak English, therefore, we encourage to write the article in several languages up to your choice.

Structure and length

Please start with about 3-5 sentences introducing what is your article about. Structure the article in short paragraphs, use subtitles. At the end of the article (and/ or in the author’s profile), you may introduce your organisation and services.

The length of the article is up to your choice, the most important is to clearly deliver the knowledge/ the main message to the reader (there are articles of 1000 and of 3000 words, it can be less or more). 

Author’s profile

Additionally, you may send us a picture and a description of the author for the author's profile. The author's profile opens when you click on the author’s name in the article. 

Note

Please also read 'About the Journal' and 'Terms and Conditions'.

Contacts

We will be happy to answer your questions. Please contact us by info@customsclear.net

Dear Readers,

The fourth edition of the journal welcomes you with customs knowledge shared in 21 articles by authors from Ireland, Germany, Brazil, Bulgaria, France, Latvia, India and Lithuania. Some articles are not only in English but also in Lithuanian, Portuguese, German and Bulgarian - we aim to make the knowledge available also to those interested in customs, who do not speak English.

What is the main news in August-September 2020? In the editorial of the 3rd release of the journal, Dr. David Savage called this year a strange one. I would say that it has become even stranger now after the UK revealed the intent to break the international law…

In the CCRM journal, we write about customs law, analyse the rules and developments, and look at the ways the rules could be made simpler, clearer, more internationally and nationally harmonised - to make it easier for the trade to comply with them and to utilize the opportunities the rules offer.

Hope you will enjoy reading as much as I did!

Enrika Naujokė
Member of the Editorial Board

P. S. We would appreciate your comments on the articles (the option to comment is available to each article) and/ or your feedback under info@lcpa.lt

en
Brexit Diary August-September
2020-09-29

In any other year, the Brexit issue would receive a huge amount of attention. However, 2020 is an unusual year. As the COVID-19 pandemic continued to present Governments all over the world with policy decisions, the clock continued to tick down on the EU-UK Free Trade Agreement negotiations. August was relatively quiet but all of that changed in September as the UK government upped the stakes with the introduction of the Internal Market Bill. This is my Brexit Diary which tracks developments in the upcoming and final EU-UK divorce.

Dr. David Savage

prekybos politika
en
Brexit Diary August-September
2020-09-29

In any other year, the Brexit issue would receive a huge amount of attention. However, 2020 is an unusual year. As the COVID-19 pandemic continued to present Governments all over the world with policy decisions, the clock continued to tick down on the EU-UK Free Trade Agreement negotiations. August was relatively quiet but all of that changed in September as the UK government upped the stakes with the introduction of the Internal Market Bill. This is my Brexit Diary which tracks developments in the upcoming and final EU-UK divorce.

Dr. David Savage

prekybos politika
en
Customs law: retrospective change of the customs declarant
2020-09-29

It has now been established by the supreme judicial authority, that it is possible to amend the customs declaration subsequently, even with regard to the information relating to the identity of the declarant. However, with some limitations, which we point out in the overview of the recent judgement of the European Court of Justice.

Dr. Talke Ovie

muitinės tarpininkas
en
Customs law: retrospective change of the customs declarant
2020-09-29

It has now been established by the supreme judicial authority, that it is possible to amend the customs declaration subsequently, even with regard to the information relating to the identity of the declarant. However, with some limitations, which we point out in the overview of the recent judgement of the European Court of Justice.

Dr. Talke Ovie

muitinės tarpininkas
en
EU law news: September 2020
2020-09-26

Week 39: regulation on the classification of prepared explosives, other than propellent powders; initiation of an anti-dumping proceeding concerning imports of optical fibre cables classified under CN code ex 8544 70 00.

teisė
en
EU law news: September 2020
2020-09-26

Week 39: regulation on the classification of prepared explosives, other than propellent powders; initiation of an anti-dumping proceeding concerning imports of optical fibre cables classified under CN code ex 8544 70 00.

teisė
en
Interview with an expert of global trade measures
2020-09-25

Anna Gayk is Managing Partner of the Mendel company. The company, originally engaged in the production of printed matter and as publishers of foreign trade publications, has evolved to a leading information service and data content provider in the field of global trade measures over the last two decades. The company is specialised in research, provision and updating of foreign trade information and data with a focus on tariff and non-tariff measures of virtually all countries in the world. In the interview, we talk about digitalisation, quality of data, research, what works well internationally in customs and what could be improved, and about other topics.

Roberto Raya da Silva, Anna Gayk

IT sistemos, duomenų bazės, žinių valdymas
en
Interview with an expert of global trade measures
2020-09-25

Anna Gayk is Managing Partner of the Mendel company. The company, originally engaged in the production of printed matter and as publishers of foreign trade publications, has evolved to a leading information service and data content provider in the field of global trade measures over the last two decades. The company is specialised in research, provision and updating of foreign trade information and data with a focus on tariff and non-tariff measures of virtually all countries in the world. In the interview, we talk about digitalisation, quality of data, research, what works well internationally in customs and what could be improved, and about other topics.

Roberto Raya da Silva, Anna Gayk

IT sistemos, duomenų bazės, žinių valdymas
bg, en
Royalties and customs value: CJEU clarification to Bulgarian courts
2020-09-25

The goal of the EU law on customs valuation is to introduce a fair, uniform, and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must therefore reflect the real economic value of an imported product and take into account all of the elements of that product that have economic value. In this article we are going to review how the Bulgarian courts apply the provisions related to customs valuation, more specifically, to the inclusion of royalties in the customs value of the goods.

Elif Mehmedova

vertė
bg, en
Royalties and customs value: CJEU clarification to Bulgarian courts
2020-09-25

The goal of the EU law on customs valuation is to introduce a fair, uniform, and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must therefore reflect the real economic value of an imported product and take into account all of the elements of that product that have economic value. In this article we are going to review how the Bulgarian courts apply the provisions related to customs valuation, more specifically, to the inclusion of royalties in the customs value of the goods.

Elif Mehmedova

vertė
en
Recent tariff classification issues in Latvia: copper alloy ingots
2020-09-24

National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.

Dr. Karlis Ketners, Dr. Gediminas Valantiejus

klasifikavimas
en
Recent tariff classification issues in Latvia: copper alloy ingots
2020-09-24

National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.

Dr. Karlis Ketners, Dr. Gediminas Valantiejus

klasifikavimas
en
Galimybės gamintojams: muitų tarifų suspendavimas
2020-09-24

Muitų tarifų suspendavimas 2019 m. Lietuvos gamintojams padėjo sutaupyti daugiau nei 5,15 mln. eurų. Nemažai, bet suma galėjo būti ženkliai didesnė! Šiame straipsnyje atkreipiame ES gamintojų dėmesį į galimybę, kuria, mūsų vertinimu, dar nepakankamai naudojamasi. Apžvelgiame aktualijas – kokioms prekėms suspendavimas nebetaikomas dėl ES Aplinkos apsaugos politikos ir Pramonės politikos strategijos, bei išimtis – kada suspendavimas suderinamas su antidempingo muito taikymu. Pabaigoje pasidaliname praktiškais patarimais dėl muitinės deklaracijos pildymo ir dėl kitų šalių muitų suspendavimo prašymų peržiūros.

Žydrė Bartaškienė

muitai, mokesčiai, prekybos politika
en
Galimybės gamintojams: muitų tarifų suspendavimas
2020-09-24

Muitų tarifų suspendavimas 2019 m. Lietuvos gamintojams padėjo sutaupyti daugiau nei 5,15 mln. eurų. Nemažai, bet suma galėjo būti ženkliai didesnė! Šiame straipsnyje atkreipiame ES gamintojų dėmesį į galimybę, kuria, mūsų vertinimu, dar nepakankamai naudojamasi. Apžvelgiame aktualijas – kokioms prekėms suspendavimas nebetaikomas dėl ES Aplinkos apsaugos politikos ir Pramonės politikos strategijos, bei išimtis – kada suspendavimas suderinamas su antidempingo muito taikymu. Pabaigoje pasidaliname praktiškais patarimais dėl muitinės deklaracijos pildymo ir dėl kitų šalių muitų suspendavimo prašymų peržiūros.

Žydrė Bartaškienė

muitai, mokesčiai, prekybos politika
en
Intelektinė nuosavybė: elektroniniai dokumentai - efektyvesnė apsauga
2020-09-24

Asmenų bendravimui su muitine vis labiau pereinant į skaitmeninį formatą bei siekiant mažinti ar net atsisakyti popierinių dokumentų perdavimo, nuo 2020-09-15 įsigaliojo Reglamento Nr. 608/2013 pakeitimai, numatantys kitokią prašymų taikyti muitinės priežiūros priemones pateikimo tvarką. Nuo šiol, pareiškėjų nacionaliniai ar Europos Sąjungos prašymai taikyti muitinės priežiūros priemones, taip pat ir kita susijusi dokumentacija, atsakingai muitinės įstaigai teikiama per Europos Sąjungos intelektinės nuosavybės tarnybos (toliau – EUIPO) Intelektinės nuosavybės teisių užtikrinimo portalą. Kas dar keitėsi ir kokių veiksmų turi imtis Teisių turėtojai ir kiti asmenys, teikiantys prašymus?

Evelina Liaubaitė

apribojimai, kliūtys prekybai, IT sistemos, duomenų bazės
en
Intelektinė nuosavybė: elektroniniai dokumentai - efektyvesnė apsauga
2020-09-24

Asmenų bendravimui su muitine vis labiau pereinant į skaitmeninį formatą bei siekiant mažinti ar net atsisakyti popierinių dokumentų perdavimo, nuo 2020-09-15 įsigaliojo Reglamento Nr. 608/2013 pakeitimai, numatantys kitokią prašymų taikyti muitinės priežiūros priemones pateikimo tvarką. Nuo šiol, pareiškėjų nacionaliniai ar Europos Sąjungos prašymai taikyti muitinės priežiūros priemones, taip pat ir kita susijusi dokumentacija, atsakingai muitinės įstaigai teikiama per Europos Sąjungos intelektinės nuosavybės tarnybos (toliau – EUIPO) Intelektinės nuosavybės teisių užtikrinimo portalą. Kas dar keitėsi ir kokių veiksmų turi imtis Teisių turėtojai ir kiti asmenys, teikiantys prašymus?

Evelina Liaubaitė

apribojimai, kliūtys prekybai, IT sistemos, duomenų bazės
en
Interview with a customs chemist from Ireland
2020-09-22

Dr. David Savage joined the Irish State Laboratory, where he worked in the Customs and Excise Section from 2003 to 2018. During this time, he supported the Irish Customs authority process BTI applications and validated the tariff classification of goods subject to audit in addition to other duties. David also represented Ireland at the Customs Code Committee. Now he works for a Customs and International trade consultancy in Dublin. In the interview, we talk about the tariff classification of goods, Brexit, SMEs and customs knowledge, and other topics.

Anna Gayk, Enrika Naujokė, Dr David Savage

klasifikavimas, žinių valdymas
en
Interview with a customs chemist from Ireland
2020-09-22

Dr. David Savage joined the Irish State Laboratory, where he worked in the Customs and Excise Section from 2003 to 2018. During this time, he supported the Irish Customs authority process BTI applications and validated the tariff classification of goods subject to audit in addition to other duties. David also represented Ireland at the Customs Code Committee. Now he works for a Customs and International trade consultancy in Dublin. In the interview, we talk about the tariff classification of goods, Brexit, SMEs and customs knowledge, and other topics.

Anna Gayk, Enrika Naujokė, Dr David Savage

klasifikavimas, žinių valdymas
en
AEO: Trusted Partners in India
2020-09-19

Authorised Economic Operator (AEO) certified company is acknowledged as customs’ trusted trade partner. If you choose a cooperation partner from India and plan to ask for an AEO certificate to prove compliance with this standard, here is what you should know about the Indian AEO programme (the AEO programmes are not harmonized globally, therefore there are differences from country to country).

Minal Mehta Buch, Paresh Solanki

AEO, teisė
en
AEO: Trusted Partners in India
2020-09-19

Authorised Economic Operator (AEO) certified company is acknowledged as customs’ trusted trade partner. If you choose a cooperation partner from India and plan to ask for an AEO certificate to prove compliance with this standard, here is what you should know about the Indian AEO programme (the AEO programmes are not harmonized globally, therefore there are differences from country to country).

Minal Mehta Buch, Paresh Solanki

AEO, teisė
en, lt
Antidempingo priemonių apžvalga ES
2020-09-16

Pasaulinė rinka ir didėjanti konkurencija tarp rinkos dalyvių skatina nesąžiningą prekybos praktiką. Siekiant sustabdyti nesąžiningą prekybą ir apsaugoti ES gamintojus, taikomos įvairios antidempingo priemonės. ES kasmet auga taikomų antidempingo priemonių skaičius, kuris užtikrina sąžiningą prekybą ir sumažina monopolinių pozicijų susidarymą rinkoje. Nuo 2019 m. ES daugiau dėmesio skiria mažosioms ir vidutinėms įmonėms (MVĮ) - siekdama apsaugoti jas nuo nesąžiningos prekybos, supaprastino kai kurias antidempingo priemonių procedūras. Dėl antidempingo ir antisubsidijų priemonių nesąžininga prekyba vidutiniškai sumažėjo 80 procentų. Tai rodo, kad antidempingo priemonės ES taikomos veiksmingai.

Dr. Erika Besusparienė

muitai, mokesčiai
en, lt
Antidempingo priemonių apžvalga ES
2020-09-16

Pasaulinė rinka ir didėjanti konkurencija tarp rinkos dalyvių skatina nesąžiningą prekybos praktiką. Siekiant sustabdyti nesąžiningą prekybą ir apsaugoti ES gamintojus, taikomos įvairios antidempingo priemonės. ES kasmet auga taikomų antidempingo priemonių skaičius, kuris užtikrina sąžiningą prekybą ir sumažina monopolinių pozicijų susidarymą rinkoje. Nuo 2019 m. ES daugiau dėmesio skiria mažosioms ir vidutinėms įmonėms (MVĮ) - siekdama apsaugoti jas nuo nesąžiningos prekybos, supaprastino kai kurias antidempingo priemonių procedūras. Dėl antidempingo ir antisubsidijų priemonių nesąžininga prekyba vidutiniškai sumažėjo 80 procentų. Tai rodo, kad antidempingo priemonės ES taikomos veiksmingai.

Dr. Erika Besusparienė

muitai, mokesčiai
en
BREXIT: "NO DEAL" in sight!
2020-09-12

We are heading straight for a "no-deal" with the UK - i.e. the application of the rules of the World Trade Organisation, which means high tariffs and tighter customs controls. The European Union will apply the same rules as for any country with which it does not have a trade agreement (the United States, for example). You should therefore build this scenario into your business and contact your service providers to prepare for this deadline as well as possible. For your information, you will find materials made available by the French authorities, Brussels and British authorities, and information about CE marking change to UKCA marking.

Bertrand Rager

prekybos politika
en
BREXIT: "NO DEAL" in sight!
2020-09-12

We are heading straight for a "no-deal" with the UK - i.e. the application of the rules of the World Trade Organisation, which means high tariffs and tighter customs controls. The European Union will apply the same rules as for any country with which it does not have a trade agreement (the United States, for example). You should therefore build this scenario into your business and contact your service providers to prepare for this deadline as well as possible. For your information, you will find materials made available by the French authorities, Brussels and British authorities, and information about CE marking change to UKCA marking.

Bertrand Rager

prekybos politika
en
Laikinasis įvežimas perdirbti: ar žinote, kad…?
2020-09-12

Pratęsiant laikinojo įvežimo perdirbti temą, pradėtą rugpjūtį straipsnyje „Perdirbimo procedūros: ekonominių sąlygų tikrinimas“, norėčiau atkreipti dėmesį į keletą kartu su naujuoju Sąjungos muitinės kodeksu atsiradusių pasikeitimų ir, galbūt, rečiau ekonominės veiklos vykdytojų taikomų galimybių: išleidimą į laisvą apyvartą mažesniu muito tarifu (taikomu pagamintam produktui), Sąjungos prekių naudojimą (ekvivalentiškos prekės), prekių gabenimą be muitinės formalumų (perkėlimą), apibendrinimą.

Jovita Dobrovalskienė

importas
en
Laikinasis įvežimas perdirbti: ar žinote, kad…?
2020-09-12

Pratęsiant laikinojo įvežimo perdirbti temą, pradėtą rugpjūtį straipsnyje „Perdirbimo procedūros: ekonominių sąlygų tikrinimas“, norėčiau atkreipti dėmesį į keletą kartu su naujuoju Sąjungos muitinės kodeksu atsiradusių pasikeitimų ir, galbūt, rečiau ekonominės veiklos vykdytojų taikomų galimybių: išleidimą į laisvą apyvartą mažesniu muito tarifu (taikomu pagamintam produktui), Sąjungos prekių naudojimą (ekvivalentiškos prekės), prekių gabenimą be muitinės formalumų (perkėlimą), apibendrinimą.

Jovita Dobrovalskienė

importas
en
Application of WTO law in tax disputes with Lithuanian customs authorities: mission (not) possible?
2020-09-09

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

teisė tarptautinė
en
Application of WTO law in tax disputes with Lithuanian customs authorities: mission (not) possible?
2020-09-09

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

teisė tarptautinė
en
EU customs law and international maritime law: relationship and its problematic issues
2020-09-09

The article seeks to identify legal issues related to the implementation of economic activities in maritime areas by analyzing the customs law of the European Union (EU) and its regulations (Union Customs Code (UCC) and the regulations related to its implementation) defining the boundaries of the EU customs territory, determining the customs origin of goods and describing the order of the customs procedures. The author also presents suggestions on how the identified legal issues should be addressed by amending EU customs legislation and what are the tax risks associated with them.

Dr. Gediminas Valantiejus

kilmė, teisė
en
EU customs law and international maritime law: relationship and its problematic issues
2020-09-09

The article seeks to identify legal issues related to the implementation of economic activities in maritime areas by analyzing the customs law of the European Union (EU) and its regulations (Union Customs Code (UCC) and the regulations related to its implementation) defining the boundaries of the EU customs territory, determining the customs origin of goods and describing the order of the customs procedures. The author also presents suggestions on how the identified legal issues should be addressed by amending EU customs legislation and what are the tax risks associated with them.

Dr. Gediminas Valantiejus

kilmė, teisė
en, lt
ES PVM e-prekybos paketas: skubių siuntų ir pašto operatorių keliami klausimai
2020-09-05

Nors nuo nuostatų, susijusių su nuotoline prekyba prekėmis, pakeitimų paskelbimo praėjo nemažai laiko ir ES Taryba nuo 2017 metų pabaigos iki dabar priėmė ne vieną dokumentą, nustatantį PVM elektroninės prekybos paketo įgyvendinimo priemones ir PVM „vieno langelio“ veikimo detales, išskirtinai svarbios informacijos, reikalingos tam, kad skubių ir pašto siuntų operatoriai galėtų tinkamai pasirengti naujų PVM e-prekybos taisyklių praktiškam taikymui, vis dar trūksta. Net ir taisyklių įgyvendinimo laikotarpio pratęsimas šešiais mėnesiais, nebeatrodo pakankamai didelis laikas tam, kad būtų išspręsti visi neaiškumai.

Lina Petronienė, Jovita Dobrovalskienė

e-komercija, muitai, mokesčiai
en, lt
ES PVM e-prekybos paketas: skubių siuntų ir pašto operatorių keliami klausimai
2020-09-05

Nors nuo nuostatų, susijusių su nuotoline prekyba prekėmis, pakeitimų paskelbimo praėjo nemažai laiko ir ES Taryba nuo 2017 metų pabaigos iki dabar priėmė ne vieną dokumentą, nustatantį PVM elektroninės prekybos paketo įgyvendinimo priemones ir PVM „vieno langelio“ veikimo detales, išskirtinai svarbios informacijos, reikalingos tam, kad skubių ir pašto siuntų operatoriai galėtų tinkamai pasirengti naujų PVM e-prekybos taisyklių praktiškam taikymui, vis dar trūksta. Net ir taisyklių įgyvendinimo laikotarpio pratęsimas šešiais mėnesiais, nebeatrodo pakankamai didelis laikas tam, kad būtų išspręsti visi neaiškumai.

Lina Petronienė, Jovita Dobrovalskienė

e-komercija, muitai, mokesčiai
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