Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/17765
Application of rules on burden of proving the customs origin of imported goods in international trade: problematic aspects in Lithuania
Type of publication
Straipsnis konferencijos medžiagoje kitoje duomenų bazėje / Article in conference proceedings in other databases (P1c)
Author(s)
Title
Application of rules on burden of proving the customs origin of imported goods in international trade: problematic aspects in Lithuania
Date Issued
| Date |
|---|
2016 |
Extent
p. 208-221
Is part of
Whither our economies - 2016 : 3rd international scientific conference, October 20-21, 2016 : conference proceedings [Elektroninis išteklius] / Mykolas Romeris University. Faculty of Economics and Finance Management. Vilnius : Mykolas Romeris University, 2016.
Field of Science
Abstract (en)
The article present the results of the research on the national practice related to the regulation of international trade (taxation of imported goods) and, in particular, application of rules on proving the customs origin of imported goods. The research, w hich is based on the comparative analysis of judicial practice leads to the conclusion that despite the fact that the Republic of Lithuania is the European Union Member State for more than ten years (since 2004), the Court of Justice of the European Union and national courts continues to apply different standards on the proof of customs origin of goods.
Is Referenced by
Type of document
type::text::conference output::conference proceedings::conference paper
ISSN (of the container)
2029-8501
eLABa
19650602
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Anglų / English (en)
Bibliographic Details
47
Access Rights
Atviroji prieiga / Open Access