Tax and Customs Law
JUDr. Peter Tupta is an expert in Customs Law. He provides legal advice to clients, particularly in the following areas:
- Proceedings related to the reassessment of customs debt, such as in cases of post-clearance control (incorrect classification of goods; determination of customs value; application or non-application of preferences; origin of goods; customs duty exemption; customs duty remission; failure to deliver goods to the customs authority on time; illegal import/export; removal of goods from customs supervision, etc.).
- Proceedings related to the refund and remission of customs duties
- Proceedings related to the correction and invalidation of customs declarations
- Proceedings related to violations of customs and tax regulations (proceedings on the imposition of sanctions for committing customs (tax) offenses and misdemeanors)
- Proceedings on binding information decisions regarding the nomenclature classification of goods and on binding information decisions regarding the origin of goods
- Proceedings related to customs authorizations for various customs regimes and relevant entities (customs warehouses, approved economic operators, statuses, approved importers (exporters))
- Proceedings related to guarantees provided for customs debt, proceedings for the guarantee of customs debt
- Issues related to prohibitions and restrictions in the area of customs proceedings
- Licensing proceedings and other similar proceedings
- Proceedings for dual-use goods
- Proceedings related to military goods, 3TG goods (conflict materials – tin, tantalum, tungsten, and gold), diamonds
- Proceedings related to the provision of information under the Union Customs Code or the Information Act
- Statements and analyses regarding customs authorities' actions, representation in proceedings, in appeal proceedings, in proceedings before courts and other public authorities
- Representation in cases of termination of service (employment) of financial administration officers, police officers, etc.
- Representation in cases of violation of service discipline.