Muitų teisinis reguliavimas tarptautinėje prekyboje tarp Europos Sąjungos ir Kinijos Liaudies Respublikos, Rusijos Federacijos bei Indijos Respublikos: teoriniai ir praktiniai aspektai

Abstract

The study presented in this monograph, the title of which is “Legal Regulation of Customs Duties in International Trade between the European Union and the People’s Republic of China, Russian Federation as well as the Republic of India: Theoretical and Practical Aspects” deals with theoretical issues of structure and functioning of the international, EU customs law and national customs law of the Republic of Lithuania. The author also investigates practical legal problems arising from the application of customs duties and other related import taxes, which are used for the regulation of international trade between the EU and selected third countries – People’s Republic of China, Russian Federation and the Republic of India. The monograph may be useful to all the subjects, which applies customs law: Tax Administrators and Tax Dispute Resolution Authorities (both at the EU and national level, including subjects, representing the interests of the Republic of Lithuania in the EU‘s institutions) as well as business entities trading with the third countries (inter alia People’s Republic of China, Russian Federation, Republic of India) and entering into customs related legal relationships as well as defending their rights and legitimate interests in disputes with customs administrations throughout the EU.