Scientific publications
2020
„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);
https://lexportus.net.ua/en/
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
(red. J. Žilinskas et al.), p. 401-435. Vilnius: Mykolo Romerio universitetas, 2020, ISBN 978-9955-19-995-3;
https://repository.mruni.eu/handle/007/17499
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);
https://repository.mruni.eu/handle/007/16081
2017
„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);
https://www.vdu.lt/cris/handle/20.500.12259/34311
„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:
https://doi.org/10.1515/jec-2017-0006
„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);
https://vb.mruni.eu/object/elaba:23440601 /index.html
“Problems Involving the Application of International Customs Law Sources in the Lithuanian Legal System”
published on 8 September 2017, Jurisprudence, 2017, 24 (1), pp. 166-189; ISSN 2029-2058 (online);
https://repository.mruni.eu/handle/007/14672?locale-attribute=lt
„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;
https://www.lituanistika.lt/content/79346
„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;
https://repository.mruni.eu/handle/007/15160
2016
„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];
https://www.researchgate.net/profile/Gediminas-Valantiejus
„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)
http://stics.mruni.eu/wp-content/uploads/2016/07/STICS_2016_4_97-108.pdf
„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);
http://stics.mruni.eu/wp-content/uploads/2015/07/STICS_2015_3_81-98.pdf
„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;
https://www.researchgate.net/profile/Gediminas-Valantiejus
„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];
https://www.researchgate.net/profile/Gediminas-Valantiejus
„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];
https://www.researchgate.net/profile/Gediminas-Valantiejus
“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);
https://ojs.mruni.eu/ojs/societal-studies/article/viewFile/4519/4194
„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;
https://repository.mruni.eu/handle/007/15742
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;
http://stics.mruni.eu/wp-content/uploads/2014/08/STICS_2014_2_80-92.pdf
2013
„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;
http://stics.mruni.eu/wp-content/uploads/2014/08/STICS_2014_2_80-92.pdf
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.
https://www.researchgate.net/profile/Gediminas-Valantiejus
Articles for practitioners
From 2019. October. up to now – regular articles and reviews on tax and customs law in the portal “TeisėPro” (in the “Comments” section) and in the practical publications “Customs Law for Practitioners” (in Lithuanian) and “Customs Compliance & Risk Management” (in English) for more information:
“The effect of the lowest price in public procurement: Lithuanian construction industry is dominated by neighbors”
Gediminas Valantiejus, Daiva Lileikienė, 15min, 2021. 4 May
“The second wave of COVID-19 and tax legal regulation in Lithuania: what can we expect in 2021?”
Gediminas Valantiejus, DELFI, 2021. 9 January;
Bitter tax burden of option agreements: what to look for in the future?
Gediminas Valantiejus, Greta Vaicekauskaitė, DELFI, 2020. 12 November;
Option transaction: additional motivation for employees, tax relief for the employer?
Gediminas Valantiejus, Greta Vaicekauskaitė, DELFI, 2020. 25 January;
Legal Liability of Managers, Accountants and Accounting Firms for Violations of Accounting Rules: Peculiarities and Problems of Practical Application in Lithuania
Gediminas Valantiejus, Buhalterija: apskaitos ir mokesčių apžvalga 3, 754 (2020);
“Changes in the legal regulation of employee taxation: what to look for in 2020?”
Gediminas Valantiejus, HR Hint online, 2020 sausio 12 d.;
“Case law on tariff classification of imported goods: topicalities and innovations”
Gediminas Valantiejus, Mokesčių žinios, 2015, 39 (934);
Excise duty exemptions on fuel products and problems of their practical application in case law
Gediminas Valantiejus, Mokesčių žinios, 2015, 30 (925);
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
Gediminas Valantiejus, Mokesčių žinios, 2015, 24 (919);
Novelties of the implementation of the taxpayer’s right to deduct VAT: current practice of tax disputes
Gediminas Valantiejus, Mokesčių žinios, 2015, 13 (908).
