Muitinio sandėliavimo procedūros taikymo ir teisinio reglamentavimo analizė
Reklaitis, Jonas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Rimkus, Vladas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Gurevičienė, Jūratė Jadvyga | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Laurinavičius, Alfonsas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Budgenas, Rymantas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Minalga, Rimgaudas Pranas | Recenzentas / Rewiewer |
Lietuvai tapus Europos Sąjungos nare pradėta vykdyti Europos Bendrijos muitų politika. Pasikeitė ir teisės aktai, reglamentuojantys muitinės sandėlių veiklą bei muitinio sandėliavimo procedūrą. Keičiantis teisiniam reglamentavimui, atsiranda teisės aktų taikymo bei įgyvendinimo problemų, kas įtakoja ūkio subjektų veiklą. Todėl autorius darbe iškėlė tikslą – išnagrinėti muitinio sandėliavimo procedūros teisinio reglamentavimo ypatumus ir išanalizuoti jos taikymo pokyčius Lietuvai tapus Europos Sąjungos nare. Šiam tikslui pasiekti buvo suformuoti šie pagrindiniai uždaviniai: išnagrinėti Europos Bendrijos ir Lietuvos Respublikos teisės aktus, reglamentuojančius muitinio sandėliavimo procedūrą; išanalizuoti muitinio sandėliavimo procedūros taikymą Lietuvoje 2003-2005 metais; įvertinti muitinio sandėliavimo procedūros taikymo pokyčius Lietuvai įstojus į Europos Sąjungą; nustatyti muitinio sandėliavimo procedūros teisinio reglamentavimo ir jos taikymo problemines sritis.
Since Lithuania became a Member-State of the European Community the Common Customs Policy has been started to be applied. Legal acts that had regulated activities of the customs warehouses and the customs warehousing procedure were also changed. When legal regulation changes, usually problems related to the application and implementation of the new legal acts appear, and make an impact on the traders’ activities. Therefore, the aim of this essay is to examine peculiarities of the legal regulation of the customs warehousing procedure, and to search for the differences of its application since Lithuania has become a Member-State of the European Union. The following tasks were raised to achieve this aim: to analyse the legal acts of both the European Union, and the Republic of Lithuania regulating the customs warehousing procedure; to examine application of the customs warehousing procedure in Lithuania between 2003 and 2005; to valuate changes of the application of the customs warehousing procedure after Lithuania joined the European Union; and to identify the main problematic areas related to the application and implementation of this customs procedure. The author of this essay a hypothesis that the Membership of Lithuania in the European Union had no negative impact on the application of the customs warehousing procedure in Lithuania. The master work „ Analysis of Application and Legal Regulation of Customs Warehousing Procedure“ discloses the position of the customs warehouses in the chain of the international trade, and reveals both its importance and benefit for the participants of the international trade. In this work types of the customs warehouses and their characteristics are defined, legal regulation of establishment and functioning of the customs warehouses in Lithuania is overviewed, and legal requirements for persons establishing customs warehouses for the customs warehouses themselves, and for the accounting of goods stored at the customs warehouses are examined. The work provides a thorough study of legal regulation of the customs warehousing procedure, including analysis of international, European and national legal acts, registration of both simplified and regular customs warehousing procedures. Requirements, conditions and ways of presentation of goods for a simplified customs warehousing procedure are also laid down in this work. The work further provides details about changes in application of the customs warehousing procedure in Lithuania after joining the European Union, overviews disputable legal issues and provides suggestions. It also includes statistics of the scope of the goods stored at and re-exported from the customs warehouses, data sorted by sending and receiving countries. The work hypothesizes turned to be true, as the relevant legal provisions of the Republic of Lithuania were in accordance with those of the European Union even before the accession. Realization of the suggestions, provided in this work to revise legal acts establishing the concept of the customs warehousing procedure, to state in detail order of the storage of the Community goods and of its accounting, and to set legal obligations on the owners of the customs warehouses’ to submit regularly accounting reports on the goods stored at the customs warehouses would greatly improve application and development of the customs warehousing procedure.