{"id":20615,"date":"2020-01-29T21:33:40","date_gmt":"2020-01-29T18:33:40","guid":{"rendered":"http:\/\/www.teise.pro\/?p=20615"},"modified":"2020-01-29T21:33:40","modified_gmt":"2020-01-29T18:33:40","slug":"lvat-nutare-kreiptis-i-teisingumo-teisma-del-prejudicinio-sprendimo-muitu-byloje","status":"publish","type":"post","link":"https:\/\/www.teise.pro\/index.php\/2020\/01\/29\/lvat-nutare-kreiptis-i-teisingumo-teisma-del-prejudicinio-sprendimo-muitu-byloje\/","title":{"rendered":"LVAT nutar\u0117 kreiptis \u012f Teisingumo Teism\u0105 d\u0117l prejudicinio sprendimo muit\u0173 byloje"},"content":{"rendered":"<div class=\"news_inner\">\n<div>\n<p>Lietuvos vyriausiasis administracinis teismas (LVAT) 2020 m. sausio 29 d. nutartimi nutar\u0117 kreiptis \u012f Europos S\u0105jungos Teisingumo Teism\u0105 su pra\u0161ymu priimti prejudicin\u012f sprendim\u0105 administracin\u0117je byloje, kurioje, be kita ko, buvo keliamas klausimas, ar \u012f taikant sandorio vert\u0117s metod\u0105 apskai\u010diuot\u0105 preki\u0173 muitin\u0119 vert\u0119 reikia \u012ftraukti \u0161i\u0173 preki\u0173 pardav\u0117jo (gamintojo) patirtas preki\u0173 ve\u017eimo iki j\u0173 \u012fve\u017eimo \u012f Europos S\u0105jungos muit\u0173 teritorij\u0105 vietos (Lietuvos pasienio).<\/p>\n<p>Pagal gin\u010do preki\u0173 pirkimo sutartis pardav\u0117jas (gamintojas) buvo \u012fsipareigoj\u0119s prekes nugabenti iki min\u0117tos vietos (Lietuvos pasienio). Byloje taip pat nebuvo joki\u0173 duomen\u0173, kad pardav\u0117jas (gamintojas) b\u016bt\u0173 \u012fsipareigoj\u0119s gin\u010do prekes iki j\u0173 \u012fve\u017eimo \u012f S\u0105jungos muit\u0173 teritorij\u0105 vietos nugabenti nemokamai, t. y., kad sulygta pardavimo kaina neap\u0117m\u0117 ve\u017eimo i\u0161laid\u0173. Ta\u010diau nustatyta, kad fakti\u0161kai pardav\u0117jo (gamintojo) patirtos preki\u0173 gabenimo iki min\u0117tos vietos i\u0161laidos vir\u0161ijo pirk\u0117jo fakti\u0161kai sumok\u0117t\u0105 kain\u0105.<\/p>\n<p>Kita vertus d\u0117l to, kad gin\u010do prek\u0117s (technin\u0117 sieros r\u016bg\u0161tis) buvo \u0161alutinis pardav\u0117jo (gamintojo) gamybos procese susidarantis produktas, kurio jis netur\u0117jo galimyb\u0117s saugoti ir perdirbti, o utilizavimas b\u016bt\u0173 l\u0117m\u0119s ypa\u010d dideles s\u0105naudas, pardav\u0117jui (gamintojui) buvo ekonomi\u0161kai naudinga (vertinga) \u0161ias prekes parduoti u\u017e pirkimo\u2013pardavimo sutartyje sulygt\u0105 kain\u0105, net jei \u0161i kaina nepadeng\u0117 vis\u0173 jo patirt\u0173 min\u0117t\u0173 ve\u017eimo i\u0161laid\u0173.<\/p>\n<p>\u0160iomis aplinkyb\u0117mis LVAT teis\u0117j\u0173 kolegija nutar\u0117 kreiptis \u012f Europos S\u0105jungos Teisingumo Teism\u0105 su pra\u0161ymu priimti prejudicin\u012f sprendim\u0105 klausimu, ar Tarybos reglamentas (EEB), nustatantis Bendrijos muitin\u0117s kodeks\u0105, bei S\u0105jungos muitin\u0117s kodeksas turi b\u016bti ai\u0161kinami taip, kad sandorio (muitin\u0117s) vert\u0117 turi b\u016bti patikslinta \u012f j\u0105 \u012ftraukiant visas gamintojo (pardav\u0117jo) fakti\u0161kai patirtas preki\u0173 ve\u017eimo iki j\u0173 \u012fve\u017eimo \u012f S\u0105jungos (Bendrijos) muit\u0173 teritorij\u0105 vietos i\u0161laidas, kai, nagrin\u0117jamos administracin\u0117s bylos atveju, pagal preki\u0173 tiekimo s\u0105lygas pareiga padengti \u0161ias i\u0161laidas teko gamintojui ir \u0161ios ve\u017eimo i\u0161laidos vir\u0161ijo sulygt\u0105 ir pirk\u0117jo fakti\u0161kai sumok\u0117t\u0105 kain\u0105, ta\u010diau pirk\u0117jo sumok\u0117ta kaina atitiko reali\u0105 preki\u0173 vert\u0119, net jei \u0161i kaina nebuvo pakankama padengti visas gamintojo patirtas ve\u017eimo i\u0161laidas.<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p><em>Lietuvos vyriausiojo administracinio teismo informacija<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lietuvos vyriausiasis administracinis teismas (LVAT) 2020 m. sausio 29 d. nutartimi nutar\u0117 kreiptis \u012f Europos S\u0105jungos Teisingumo Teism\u0105 su pra\u0161ymu priimti prejudicin\u012f sprendim\u0105 administracin\u0117je byloje, kurioje, be kita ko, buvo keliamas klausimas, ar \u012f taikant sandorio vert\u0117s metod\u0105 apskai\u010diuot\u0105 preki\u0173 muitin\u0119 vert\u0119 reikia \u012ftraukti \u0161i\u0173 preki\u0173 pardav\u0117jo (gamintojo) patirtas preki\u0173 ve\u017eimo iki j\u0173 \u012fve\u017eimo \u012f &hellip;<\/p>\n","protected":false},"author":2,"featured_media":20616,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","duration":"","filesize":"","date_recorded":"","explicit":"","block":"","filesize_raw":""},"categories":[32],"tags":[108,438,2101,2108],"_links":{"self":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/20615"}],"collection":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/comments?post=20615"}],"version-history":[{"count":1,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/20615\/revisions"}],"predecessor-version":[{"id":20617,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/20615\/revisions\/20617"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media\/20616"}],"wp:attachment":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media?parent=20615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/categories?post=20615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/tags?post=20615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}