Dr Gediminas Valantiejus
Gediminas Valantiejus is an Attorney-at-Law, lecturer at Mykolas Romeris University (Vilnius, Lithuania), Faculty of Public governance and Business, providing lectures and seminars on subjects of EU tax and customs law. Gediminas defended his PhD dissertation in the field of legal regulation of customs duties in the European Union in 2019. His research areas include international economic and trade law, EU and national customs law, taxation of international trade, legal regulation of trade with BRICS countries.
Gediminas Valantiejus has published more than twenty peer-reviewed scientific articles and other scientific and practical publications on these topics, participated in tax research projects of EU institutions, prepared studies and proposals for improvement of legal regulation of import taxes in the EU and Lithuania. He is also a regular speaker at international scientific conferences on customs and import tax issues, and has completed internships at the Academy of European Law (Germany) and the University of Leiden (Netherlands).
Dr. Gediminas Valantiejus Law Firm GVLEX represents natural and legal persons in the Republic of Lithuania, defending their rights and legitimate interests in tax disputes (including disputes with customs authorities), administrative cases (including cases of administrative offenses), provides conclusions, recommendations, consultations and prepares procedural documents. More than 20 years of experience of legal work of the Attorney-at-Law dr. Gediminas Valantiejus, specializing in tax and customs disputes and consulting, as well as in related academic activities, allows to offer comprehensive solutions to virtually all relevant issues of international trade, customs or tax and customs regulation or related questions involving both the European Union. Union and the law of the Republic of Lithuania.
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Content by Gediminas Valantiejus
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...
Customs infringements and related penalties in the EU: current situation (2023)
In January 2023, the EU Commission presented the report "On the assessment of customs infringements and penalties in Member States" (COM(2023) 5 final), which provides a summarized overview of the individual system of penalties for infringements of customs law in each EU Member State. This article presents the essential highlights...
Release for free circulation in the EU
In this course, you will become familiar with one of the two main customs procedures that enable the vast majority of international trade transactions. This is the release for free circulation (also called simply 'import'). This procedure concerns non-Union goods intended to be placed on the EU market or intended...
Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts
In business practice, the customs authorities often recover from the traders (business entities) (or sometimes - refuse to pay to these persons) various duties, charges, levies, or sanctions administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to...
Separate goods or accessories for tariff classification purposes: assessments by the Court of Justice of the EU
The Court of Justice of the EU, while interpreting the provisions of the Combined Nomenclature (CN), has repeatedly emphasized that the main criteria determining the tariff classification of goods are normally understood as the objective characteristics and properties of those goods listed in the particular CN heading and specific CN...
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its...
Expectations for the future of the EU trade and customs policy: what should be known to practitioners?
The article analyses new strategic document of the EU’s Commission (presented to the public in February, 2021, and currently discussed in other EU institutions) called “Trade Policy Review - An Open, Sustainable and Assertive Trade Policy”. This document (strategy) aims to establish a new consensus for trade policy in the...
The concept of a customs debtor and the case-law in Lithuania
In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly evident in cases where the person concerned did not import the taxable goods himself, but...
Application of customs duties to the international trade between the EU and Russian Federation: lessons from the practice of recent WTO disputes
At present, the Russian Federation is the third most important trading partner for the European Union (EU) in terms of international trade in goods and the EU is the most important trading partner for the Russian Federation. In addition, starting from 2012, the Russian Federation is also a member of...
Import taxes
“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and...
Popular courses
Release for free circulation in the EU
In this course, you will become familiar with one of the two main customs procedures that enable the vast majority of international trade transactions. This is the release for free circulation (also called simply 'import'). This procedure concerns non-Union goods intended to be placed on the EU market or intended...
Popular articles
Customs infringements and related penalties in the EU: current situation (2023)
In January 2023, the EU Commission presented the report "On the assessment of customs infringements and penalties in Member States" (COM(2023) 5 final), which provides a summarized overview of the individual system of penalties for infringements of customs law in each EU Member State. This article presents the essential highlights...
Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts
In business practice, the customs authorities often recover from the traders (business entities) (or sometimes - refuse to pay to these persons) various duties, charges, levies, or sanctions administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to...