Monika Bielskienė
Monika is an attorney-at-law, manager in the Indirect Tax Team at PwC Lithuania. She consults clients on VAT and customs issues, represents clients in communication with tax authorities, tax audits and disputes. She is a lecturer in internal and external trainings on VAT and customs. Monika also holds a customs agent certificate.
She is a PhD candidate at Vytautas Magnus University.
Contact:
Monika Bielskienė, attorney at law
PricewaterhouseCoopers, UAB
J.Jasinskio str. 16B, PwC Vilnius, Lithuania
Services: consulting
Topics: VAT, tax audits, customs issues
Contact information
Content by Monika Bielskienė
Waste or resources? Customs perspective
In this presentation, Monika Bielskienė examines how the circular economy challenges traditional customs concepts, focusing on valuation, export control and origin of waste. She discusses the notion of “real economic value” developed by the Court of Justice of the European Union and examines how waste may have a negative or...
Valuation insights from the CJEU ‘Tauritus’ case
In this recording of the "EU customs roundtable", Monika Bielskiene unpacks the implications of the CJEU’s ruling in the Tauritus case - a pivotal decision that clarifies how customs valuation should be handled when import prices are not final at the time of declaration.Drawing from real-life case details, Monika explains...
Adjusting prices post-import: insights from the EU Court of Justice decision
The European Union Court of Justice (ECJ) extensively discussed various legal possibilities for adjusting the customs value of goods when their price changes after importation. In the case reviewed in this article, the basis for adjustment was a preliminary price set at the time of sale, which was later adjusted...
Customs clearance and trade compliance in the EU course
By Leonardo Macedo
In the EU, companies - various stakeholders of the international supply chain - report shortage of customs clearance and trade compliance specialists. The overall aim of the course is to fill the gap. This extensive course provides newcomers and cross-functional employees with the knowledge needed to successfully manage compliance and...
Sustainability: on CBAM and forced labour law
In this Episode 5 of the CKI podcast series, we discuss sustainability and customs 'on both sides of the Atlantic'. Questions raised for the discussion: 'Sustainability' factors include environmental, social and employee matters, respect for human rights, anti-corruption and anti-bribery matters. Leaving aside the moral desirability of addressing these matters,...
Customs valuation and transfer pricing adjustments
Nearly 60% of global trade is between related parties, so transfer pricing is a very important issue - it helps determine the right price for such a transaction (for tax purposes). In this video, you will learn What transfer pricing is? How it relates to customs valuation? The knowledge provided...
Customs valuation in the EU
This course deals with the customs value of goods imported into the customs territory of the EU. As customs value is the basis for calculating customs duties and other import taxes, its determination is one of the key moments of customs-related activity. An incorrect determination of the customs value can...
VAT related to export and import in the EU
Lessons of this course cover activities required of customs professionals to deal with the VAT in the context of import and export procedures. This course is Module 6 of the extensive Customs clearance and trade compliance in the EU training (see the brochure). Introduction Duties, VAT and excise are taxes...
Baltic Master case in the CJEU: once again about related persons and the use of customs valuation IS
On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish an objective legal relationship between the buyer and the seller in order to consider them as related persons. The...
Wise Persons Group recommendations: what is the future of EU customs?
In order to stimulate 'thinking outside the box' in the EU debate on the future of the Customs Union, the European Commission has established a Wise Persons Group on Challenges Facing the Customs Union (WPG) to reflect on four key topics: e-commerce, risk management, the effective management of non-financial tasks...
Popular courses
Customs valuation in the EU
This course deals with the customs value of goods imported into the customs territory of the EU. As customs value is the basis for calculating customs duties and other import taxes, its determination is one of the key moments of customs-related activity. An incorrect determination of the customs value can...
VAT related to export and import in the EU
Lessons of this course cover activities required of customs professionals to deal with the VAT in the context of import and export procedures. This course is Module 6 of the extensive Customs clearance and trade compliance in the EU training (see the brochure). Introduction Duties, VAT and excise are taxes...
Popular articles
Adjusting prices post-import: insights from the EU Court of Justice decision
The European Union Court of Justice (ECJ) extensively discussed various legal possibilities for adjusting the customs value of goods when their price changes after importation. In the case reviewed in this article, the basis for adjustment was a preliminary price set at the time of sale, which was later adjusted...