Jovita Mikšienė
Jovita Mikšienė works in the field of customs law, specializes in customs valuation.
Content by Jovita Mikšienė
Adjustment of the customs value of goods: judicial clarification in the Hamamatsu case
The German Federal Tax Court has ruled in a case referred to the Court of Justice of the European Union (CJEU) for clarification. The main question put to the CJEU was: can the transaction value be based on the initial price paid if a fixed adjustment is subsequently applied, calculated...
New version of European Commission‘s Guidance on Customs Valuation - an overview of changes
On 25 September 2020, the European Commission has published a new version of the Guidance on Customs Valuation. Although this document is not legally binding, it is considered an important tool for the interpretation of the EU customs legislation. The guidance aims to ensure a common understanding between customs and...
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Adjustment of the customs value of goods: judicial clarification in the Hamamatsu case
The German Federal Tax Court has ruled in a case referred to the Court of Justice of the European Union (CJEU) for clarification. The main question put to the CJEU was: can the transaction value be based on the initial price paid if a fixed adjustment is subsequently applied, calculated...
New version of European Commission‘s Guidance on Customs Valuation - an overview of changes
On 25 September 2020, the European Commission has published a new version of the Guidance on Customs Valuation. Although this document is not legally binding, it is considered an important tool for the interpretation of the EU customs legislation. The guidance aims to ensure a common understanding between customs and...