Problematic areas of the application of customs duties in the international trade between the EU and Republic of India: tax disputes arising in the EU and its Member States (Lithuania)

The article seeks to answer the question what are the specific practical regulatory problems currently facing the international trade operators engaged in international trade business between the EU Member States and the Republic of India and how they can be reflected/solved in the possible free trade agreement between them. Problematic areas of the application of customs duties are being identified on the basis of a case study of tax disputes regarding imports of goods from India on EU level (in the Court of Justice of the EU and national level of the EU Member States (using the Republic of Lithuania as the main example)).