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
This presentation examines how the circular economy is reshaping traditional customs concepts, and is directly relevant to customs and trade compliance professionals dealing with waste, scrap, and used goods. Topics covered: Customs valuation of waste and resources, including the CJEU's "real economic value" doctrine and how it applies differently from...
Valuation insights from the CJEU ‘Tauritus’ case
This recording examines the CJEU's ruling in the "Tauritus" case, a decision clarifying how customs valuation should be handled when the import price is not yet final at the time of declaration - a topic directly relevant to customs and trade compliance professionals dealing with provisional pricing arrangements. Topics covered...
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
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
This episode of the CKI podcast series examines how "sustainability" is reshaping customs and trade compliance, with a particular focus on the EU's Carbon Border Adjustment Mechanism (CBAM) and forced-labour import controls - subjects of direct relevance to customs and trade compliance professionals managing supply-chain due diligence and reporting obligations....
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...