Application of Rules on Burden of Proving the Customs Origin of Imported Goods in International Trade: Problematic Aspects in Lithuania

Valantiejus, G. (Speaker)

Activity: Talk or presentation typesOral presentation

Description

The author presented 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, which 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.
PeriodOct 21 2016
Held at5TH INTERNATIONAL SCIENTIFIC CONFERENCE “WHITHER OUR ECONOMIES–2016”
Event typeConference
Conference numberWOE’16
LocationVilnius, Lithuania
Degree of RecognitionInternational

Keywords

  • international trade, customs origin, the burden of proof (onus probandi), Union Customs Code
  • Social Sciences(all)