Panašus turinys

The article seeks to answer the question what are the specific practical regulatory problems currently facing the international trade operators engaged in international trade business between … the EU Member States and the Republic of India and how they can be reflected/solved in the possible free trade agreement between them. Problematic areas of the application of customs duties are being identified on the basis of a case study of tax disputes regarding imports of goods from India on EU level (in the Court of Justice of the EU and national level of the EU Member States (using the Republic of Lithuania as the main example)).

Atsižvelgdami į dažniausiai užduodamus įmonių ir deklarantų klausimus, trumpai apžvelgsime kai kurias 42 muitinės procedūros taikymo sąlygas.

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated … with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of … goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid … actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share … our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

Ginčai dėl Privalomosios tarifinės informacijos (PTI) - neretas atvejis teismuose. Š. m. gegužę Europos Sąjungos Teisingumo Teismas (ESTT) priėmė du sprendimus ginčuose, kilusiuose dėl PTI, kai … išsiskyrė verslo ir muitinės nuomonė dėl prekės tarifinio klasifikavimo. ESTT išaiškinimai vienu atveju pagrindė muitinės poziciją, kitu – verslo.

Aktualiose bylose Lietuvos teismai sprendė klausimus dėl muitinės ir laikinojo saugojimo sandėlių darbuotojų administracinės atsakomybės. Nustatyti įvairūs pažeidimai: neįtrauktų į muitinės išduotą … leidimą prekių saugojimas, prekių saugojimas muitinės nepatvirtintoje vietoje ir prekių iškrovimas be muitinės leidimo. Apžvelkime, kokios aplinkybės sąlygojo pažeidimus, kokios sankcijos taikytos atsakingiems asmenims, bei kai kuriuos ginčuose pateiktus argumentus.