Articles

Scientific publications

2020

„Tarptautinės jūrų teisės institutų reikšmė ES muitų teisės raidai ir Sąjungos muitinės kodekso įgyvendinimui: probleminiai aspektai“ [The role of institutes of international maritime law in the development of EU customs law and the implementation of the Union Customs Code: problematic aspects] iš „XXI amžiaus iššūkiai tarptautinei teisei: Liber Amicorum Sauliui Katuokai“ (red. J. Žilinskas et al.), p. 401-435. Vilnius: Mykolo Romerio universitetas, 2020, ISBN 978-9955-19-995-3;

„Conflicts of international and national customs law with EU customs law: the example of the Republic of Lithuania“, May 22, 2020, Lex Portus (2(22)’ 2020); 

2019

„Uniformity of Application of the EU Customs Law: Problematic Aspects in the Baltic States“, Dec 30, 2019,  Economics and Culture (De Gruyter), Vol. 16: Issue 2 (2019);

2017

„Application of the WTO Agreements in National Courts: Comparative Aspects of Worldwide and Lithuanian Judicial Practices“, Dec 29, 2017, International Comparative Jurisprudence, Vol 3, No 2 (2017). ISSN online 2351-6674;

„The International Trade Between the EU and India Under the Conditions of Globalization: a Case Study of Practical Regulatory Problems in the EU and Individual Member States“, Dec 12, 2017, “Globalization and its Socio-Economic Consequences”: 17th International Scientific Conference Proceedings (Part VI.), 4th – 5th October, 2017, Rajecke Teplice, Slovak Republic;

„Tarptautinės muitų teisės šaltinių taikymo problemos Lietuvos teisinėje sistemoje“ [“Problems Involving the Application of International Customs Law Sources in the Lithuanian Legal System”; in Lithuanian], publikuota 2017 m. rugsėjo 8 d., Jurisprudencija/Jurisprudence, 2017, 24 (1), p. 166–189; ISSN 2029–2058 (online);

„International Legal Dimension in Regulation of Foreign Trade in the Republic of Lithuania and its Transformations: Comparative and Historical Aspects“, Aug 25, 2017, “Social Transformations in Contemporary Society”; Annual Journal of the Mykolas Romeris University, 2017 (5);

„Are the EU Member States Ready for the New Union Customs Code: Emerging Legal Issues On the National Level“, Jun 27, 2017, “Economics and Culture” (DE GRUYTER OPEN, 2017, 14(1), DOI: 

„Practical Problems of Legal Regulation of Customs Duties Developing an International Trade Between the Republic of Lithuania And East Asian Countries“, Feb 8, 2017,  International Journal of Area Studies: A Journal of Vytautas Magnus University (DE GRUYTER), 2017, 11(2);

2016

„Legal Aspects of the Implementation of European Union’s Common Commercial Policy: Lithuanian Experience and Practice“, Dec 30, 2016, Economics and Culture, 2016, 13(2); DOI: 10.1515/jec-2016-0008; ISSN (Online) 2256-0173;

„Edukologinis požiūris į mokesčių raštingumo ugdymą: prielaidos ir perspektyvos Lietuvoje“ [Educological Approach to Tax Literacy: Assumptions and Perspectives in Lithuania], 2016 m. gruodžio 9 d., Socialinių mokslų studijos/Societal Studies, 2016, 8(1); DOI:10.13165/SMS-16-8-1-6; ISSN 2029-2244 (online);

„Application of Rules on Burden of Proving the Customs Origin of Imported Goods in International Trade: Problematic Aspects in Lithuania“, Dec 2016,  Whither our economies – 2016: 5th International Scientific Conference, October 20-21, 2016 : Conference Proceedings / Mykolas Romeris University, Faculty of Economics and Finance Management. ISSN: 2029-8501. [Business Source Corporate Plus];

„Legal Issues of Improving the Inter – Institutional Cooperation in the Fight Against the Import Taxes and Import VAT Fraud: Lithuanian Example“, Dec 2016, Whither our economies – 2016: 5th International Scientific Conference, October 20-21, 2016 : Conference Proceedings / Mykolas Romeris University, Faculty of Economics and Finance Management. ISSN: 2029-8501. [Business Source Corporate Plus];

„The Taxation of Imported Fuel Products: Legal and Economic Issues of Tackling VAT and other Import Taxes Fraud in the EU and Lithuanian Republic“, Dec 2016,  Whither our economies – 2016: 5th International Scientific Conference, October 20-21, 2016 : Conference Proceedings / Mykolas Romeris University, Faculty of Economics and Finance Management. ISSN: 2029-8501. [Business Source Corporate Plus];

„Application of Soft Law Instruments in International Economic Law: Insights on Lithuanian Practice on the Legal Regulation of Customs Duties“, Jun 2016, Social Transformations in Contemporary Society 2016 (1), Annual Journal, Mykolas Romeris University. ISSN 2345-0126 (online)

„Problems of Customs Legal Regulation in International Trade Between the European Union, Russia and China: Analysis of Lithuanian Judicial Practice since 2010“, Jun 2015,  Social Transformations in Contemporary Society 2015 (1), Annual Journal, Mykolas Romeris University. ISSN 2345-0126 (online);

„Problematic aspects of international trade between the United States of America and the Republic of Lithuania in the Lithuanian judicial practice“, May 2015, Practice and research in private and public sector -2015: 5th international scientific conference: conference proceedings. ISSN 2029-7378;

2014

„Evolution of customs law in Lithuania after the entry to the European Union: ten years of experience“, Jun 2014, Social Transformations in Contemporary Society 2014 (1), Annual Journal, Mykolas Romeris University. ISBN 9789955196662;

2013

„Development trends of European Union countries tax systems in the period of global economic crisis (yrs. 2008-2012)“, Oct 2013,  Societal innovations for global growth: research papers = Socialinės inovacijos globaliai plėtrai No. 1(2). ISSN 2335-2450;

„Pre-trial settlement of disputes with customs in Lithuania: development of legal regulations, it’s problems and prospects“, Jun 2013, Social Transformations in Contemporary Society 2013 (1), Annual Journal, Mykolas Romeris University. ISSN 2345-0126 (online);

2009

„The Conception and Application of the Principle of Justice in Education in Practice of Administrative Courts of the Republic of Lithuania“, Feb 20, 2009  Social Education / Socialinis Ugdymas. 2009, Vol. 9 Issue 20-2, p. 140-152. 13 p.

Articles for practitioners

Since October, 2019, until now: articles and reviews on tax and customs law topics are regularly published in the portal “TeisėPro” (in the “Comments” section, in Lithuanian) and in the journals for practitioners “Customs Law for Practitioners” (in Lithuanian) and “Customs Compliance & Risk Management” (in English), more information:

Gediminas Valantiejus, Daiva Lileikienė, “Žemiausios kainos viešųjų pirkimų efektas: Lietuvos statybų pramonėje dominuoja kaimynai” [The effect of the lowest price in public procurement: Lithuanian construction industry is dominated by neighbors], 15min, 2021 m. gegužės 4 d.;

Gediminas Valantiejus, “COVID-19 antroji banga ir mokesčių teisinis reguliavimas Lietuvoje: ko galime tikėtis 2021 m.?” [The second wave of COVID-19 and tax legal regulation in Lithuania: what can we expect in 2021?], DELFI, 2021 m. sausio 9 d.;

Gediminas Valantiejus, Greta Vaicekauskaitė “Apkartusi opcionų mokestinė našta: į ką atkreipti dėmesį ateityje?” [Bitter tax burden of option agreements: what to look for in the future?], DELFI, 2020 m. lapkričio 12 d.;

Gediminas Valantiejus, Greta Vaicekauskaitė, „Opcionas: darbuotojams papildoma motyvacija, darbdaviui – mokestinė lengvata?“ [Option transaction: additional motivation for employees, tax relief for the employer?], DELFI, 2020 m. sausio 25 d.;

Gediminas Valantiejus, „Vadovų, buhalterių ir apskaitą tvarkančių įmonių teisinė atsakomybė už buhalterinės apskaitos taisyklių pažeidimus: praktinio taikymo ypatumai ir problemos Lietuvoje“ [Legal Liability of Managers, Accountants and Accounting Firms for Violations of Accounting Rules: Peculiarities and Problems of Practical Application in Lithuania],  Buhalterija: apskaitos ir mokesčių apžvalga 3, 754 (2020);

Gediminas Valantiejus, „Darbuotojų apmokestinimo teisinio reguliavimo pokyčiai: į ką atkreipti dėmesį 2020 m?“ [Changes in the legal regulation of employee taxation: what to look for in 2020?], HR Hint online, 2020 sausio 12 d.;

Gediminas Valantiejus, „Teismų praktika bylose dėl importuotų prekių tarifinio klasifikavimo: aktualijos ir naujovės“ [Case law on tariff classification of imported goods: topicalities and innovations], Mokesčių žinios, 2015, 39 (934);

Gediminas Valantiejus, „CMR važtaraščio reikšmė įrodinėjant 0 proc. PVM tarifo taikymą prekių tiekimui į ES valstybes: aktuali teismų praktika“ [The importance of the CMR consignment note in proving application of 0 percent VAT rate to the supply of goods to EU Member States: current case-law], Mokesčių žinios, 2015, 24 (919);

Gediminas Valantiejus, „Mokesčio mokėtojo teisės į PVM atskaitą įgyvendinimo naujovės: aktuali mokestinių ginčų praktika“ [Novelties of the implementation of the taxpayer’s right to deduct VAT: current practice of tax disputes], Mokesčių žinios, 2015, 13 (908).

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