Subsidijos yra vienas iš sudėtingiausių ir daugiausia ginčų sukeliančių tarptautinės teisės klausimų. Viena vertus, vyriausybės teikia subsidijas siekdamos visiškai teisėtų nacionalinės ekonominės ir socialinės politikos tikslų. Tačiau, kita vertus, subsidijos gali sukelti nenumatytus tarptautinės prekybos iškraipymus. Dėl jų neigiamo poveikio subsidijos yra sudėtingo tarptautinės ir viršvalstybinės teisės normų rinkinio, kuriuo siekiama atskirti ir reguliuoti „nesąžiningas“ subsidijas, subjektas. Šiame magistro darbe nagrinėjama apsaugos nuo neigiamo subsidijų poveikio prekybos partnerių interesams problematika, ieškant atsakymų į klausimus, kodėl apsauga yra būtent tokia, ir ar subsidijų (ir joms atsverti taikomų kompensacinių muitų) naudojimą reglamentuojančios taisyklės yra pakankamos. / Subsidies are one of the most complicated and contentious questions in international law. On the one hand, subsidies are used by governments to serve fully legitimate objectives of national economic and social policy. On the other hand, however, subsidies may create unintended distortions in international trade. Due to adverse effects subsidies are the subject to an intricate set of legal rules of international and supra-national law, which attempts to distinguish and regulate „unfair“ subsidies. This master‘s thesis examines the issue of protection from adverse effects on the interests of trading partners, attempting to answer the questions, why this is the case and whether the disciplines governing the use of subsidies – and countervailing duties to offset them – is complete.

This summary gives the theme of this final Master thesis, goal and objectives, methods, structure, findings. The theme „Tariffic goods classification and anti-dumping duty“ is analyzed in this final Master thesis. The goal of this thesis is to analyze the theoretical and legal application foundations of anti-dumping measures, the rules and principles for classifying goods and display the potential cases of classifying goods incorrectly, seeking to bypass duty of anti-dumping. To reach the goals the main objectives were stated: 1. To analyze the literature about theoretical and legal foundations of application of anti-dumping duty as means of security for trade; 2. To overview rules and principles of tariffical classification; 3. To provide the possible cases of bypassing duty of anti-dumping when classifying goods incorrectly; 4. To give suggestions how to reduce possible cases of bypassing duty of anti-dumping because of incorrect declaration of the code of goods. These methods had the significance to implement the objectives of the particular thesis: the analysis of the sources of literature and documents, methods or linguistic and logical analysis. The thesis consists of introduction, part of enunciation, which consists of 3 parts, inferences and suggestions, summary (in Lithuanian and in English) and references. In the first section of the thesis reasons and outcomes in economic sense are discussed, statistics of application of anti-dumping duty is briefly overviewed... [to full text]

Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.

It is emphasized, that both fiscal (tariff) export restrictions and non–fiscal (non–tariff) export restrictions shall be prohibited between Member States. Fiscal (tariff) export restrictions are customs duties on exports and charges having equivalent effect. Measures having equivalent effect can be distinguished to distinctly and indistinctly applicable measures and discriminatory and non–discriminatory measures. Only discriminatory measures, which usually are distinctly applicable, are forbidden. But the possibility, that even indistinctly applicable measures can be discriminatory and distinctly applicable measures can be non–discriminatory, is not discounted.