rugpjūčio 07, 2021
Prekių kilmės taisyklių reikšmė iš ES muitų teritorijos išvežtų ir pakartotinai į ją įvežtų prekių apmokestinimui: teismų praktikos požiūris

Photo by Dim Hou on Unsplash

Verslo praktikoje pasitaiko situacijų, kuomet ES lengvatinės kilmės prekes prireikia įvežti į trečiąją valstybę ir po kiek laiko dėl ekonominės būtinybės vėl jas grąžinti į ES, neatlikus su prekėmis jokių ekonominių operacijų, dėl kurių formaliai galėjo pasikeisti prekių kilmė. Tokiu atveju neretai kyla klausimas ar šios prekės vis dar bus laikomos ES lengvatinės kilmės prekėmis ir neapmokestinamos importo muitais (jas įvežant į ES)? Į šiuos klausimus atsakymus siekė pateikti ir Lietuvos vyriausiasis administracinis teismas vienoje iš naujausių bylų.

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