Jonas Sakalauskas
Jonas Sakalauskas is an attorney at law. He specializes in dispute resolution and customs law. Jonas has accumulated significant experience in representing clients in litigations involving corporate law, real estate and construction, energy and public administration. He advises export and import companies on commodity supply and customs law issues, as well as helps them resolving customs related disputes.
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Content by Jonas Sakalauskas
CJEU: a decision on legal certainty
Late payment of taxes, including import taxes recalculated as a result of discrepancies detected by customs after clearance, is subject to late payment penalties and interest. The sums can be huge, especially considering that tax reassessments can be made for three years or even longer (for example, if the dispute...
The Zes Zollner Electronic case: exploring the scope of amending customs declarations
In a recent ruling, the Court of Justice (the Court) delivered its decision in the case of Zes Zollner Electronic, addressing the issue of amending customs declarations and the consequences of failing to declare the correct quantity of goods. The case involved a Romanian company, Zes Zollner Electronic (ZZE), which...
Harley-Davidson case highlights limits of binding origin information in Union customs law
In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable...
Anti-dumping duties. Is the tariff classification of goods still important?
In recent case law, the Court of Justice of the European Union clarified what determines the application of anti-dumping duties on specific goods, such as tariff classification of goods or other criteria. Although different criteria are preferred in practice, for the first time, a step has been taken to separate...
Excise duty on water-pipe tobacco
The judgment of the Court of Justice of the European Union has answered the question of whether goods made partly of tobacco and other materials should be subject to excise duty on tobacco in its entirety or only in part of the composition of the tobacco as one of the...
Tariff classification of goods and Customs Laboratory tests. A look at Lithuanian practice
Some of the most difficult disputes in the field of customs regulation arise due to the findings of the Customs Laboratory on the tariff classification of goods. If a tax dispute is pending in court, the latter must verify the compliance of the Customs Laboratory's tests with the formal requirements...
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CJEU: a decision on legal certainty
Late payment of taxes, including import taxes recalculated as a result of discrepancies detected by customs after clearance, is subject to late payment penalties and interest. The sums can be huge, especially considering that tax reassessments can be made for three years or even longer (for example, if the dispute...
The Zes Zollner Electronic case: exploring the scope of amending customs declarations
In a recent ruling, the Court of Justice (the Court) delivered its decision in the case of Zes Zollner Electronic, addressing the issue of amending customs declarations and the consequences of failing to declare the correct quantity of goods. The case involved a Romanian company, Zes Zollner Electronic (ZZE), which...
Harley-Davidson case highlights limits of binding origin information in Union customs law
In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable...