{"id":1244,"date":"2014-10-31T09:59:11","date_gmt":"2014-10-31T09:59:11","guid":{"rendered":"http:\/\/www.fide.lt\/?p=1244"},"modified":"2018-08-21T15:19:39","modified_gmt":"2018-08-21T15:19:39","slug":"teismu-praktikaspalio-menesio-mokesciu-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/teismu-praktikaspalio-menesio-mokesciu-naujienos\/","title":{"rendered":"Teism\u0173 praktika: spalio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"

<\/p>\n

Martyna Ambrazait\u0117, UAB \u201cFidexperta\u201d <\/em><\/p>\n

vyr. mokes\u010di\u0173 konsultant\u0117s asistent\u0117<\/em><\/em><\/p>\n

Aktualu asmenims, kuriems mokes\u010di\u0173 administratorius priskai\u010diuoja papildomai mok\u0117tin\u0105 PVM<\/strong><\/p>\n

Bylos \u0161alys <\/strong><\/p>\n

Parei\u0161k\u0117jas \u2013 UAB \u201eSantini\u201c (toliau \u2013 ir parei\u0161k\u0117jas), atsakovas — Valstybin\u0117 mokes\u010di\u0173 inspekcija (toliau \u2013 atsakovas, VMI).<\/p>\n

Bylos aplinkyb\u0117s<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Byloje gin\u010das kilo d\u0117l apmokestinamosios baz\u0117s nustatymo taikant mokes\u010dio apskai\u010diavim\u0105 pagal mokes\u010di\u0173 administratoriaus \u012fvertinim\u0105 bei d\u0117l papildomai priskai\u010diuoto mok\u0117tino PVM. Parei\u0161k\u0117jas, vykdydamas g\u0117li\u0173 ma\u017emenin\u0117s prekybos veikl\u0105, realius mok\u0117jimus g\u0117li\u0173 tiek\u0117jui atliko ne pagal jam i\u0161ra\u0161ytas PVM s\u0105skaitas fakt\u016bras, o pagal u\u017esakym\u0173 lapus, kuriuose preki\u0173 kiekis ir kaina buvo ma\u017eesn\u0117. Mokes\u010di\u0173 administratorius, remdamasis mokes\u010di\u0173 administravimo \u012fstatymo (toliau — MA\u012e) 70 str. \u012ftvirtintu mokes\u010dio apskai\u010diavimu pagal mokes\u010di\u0173 administratoriaus \u012fvertinim\u0105, ekonomini\u0173 modeli\u0173 \u012fvertinimo metodu apskai\u010diavo parei\u0161k\u0117jo buhalterin\u0117je apskaitoje neapskaitytas pajamas bei nustat\u0117 mok\u0117tin\u0105 PVM. Parei\u0161k\u0117jas nesutiko su MA\u012e 70 str. taikymu, tod\u0117l apskund\u0117 mokes\u010di\u0173 administratoriaus sprendim\u0105.<\/p>\n

Pirmosios instancijos teismo sprendimas ir argumentai<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pirmosios instancijos teismas teig\u0117, jog mokes\u010di\u0173 administratorius parei\u0161k\u0117jo mokes\u010di\u0173 baz\u0117s dyd\u017eio negal\u0117jo nustatyti \u012fprastine mokes\u010di\u0173 \u012fstatym\u0173 nustatyta tvarka, nes mokes\u010di\u0173 mok\u0117tojas netinkamai vykd\u0117 pareigas apskai\u010diuojant mokes\u010dius. Nefiksuodamas g\u0117li\u0173 \u012fsigijim\u0173 ir pardavim\u0173, jis siek\u0117 suma\u017einti priklausan\u010dius mok\u0117ti mokes\u010dius \u2013 deklaracijose nurodyti neteisingi ir nepatikimi duomenys. Atsi\u017evelgdamas \u012f tai bei vadovaudamasis Mokes\u010di\u0173 administravimo \u012fstatymo (toliau \u2013 MA\u012e) 70 str., mokes\u010di\u0173 administratorius pagr\u012fstai parei\u0161k\u0117jui mokes\u010dius apskai\u010diavo taikydamas ekonomini\u0173 modeli\u0173 metod\u0105.<\/p>\n

LVAT sprendimas ir argumentai<\/strong><\/p>\n

LVAT taip pat nusprend\u0117, jog mokes\u010di\u0173 administratorius MA\u012e 70 str. taik\u0117 pagr\u012fstai, tod\u0117l mokes\u010dio baz\u0117s nustatymas remiantis ekonomini\u0173 modeli\u0173 \u012fvertinimo metodu buvo teisingas. Vis d\u0117lto LVAT nesutiko su PVM dyd\u017eio nustatymu. LVAT nustat\u0117, kad parei\u0161k\u0117jo \u012f biud\u017eet\u0105 mok\u0117tinas PVM buvo apskai\u010diuotas nuo visos sandorio vert\u0117s, t. y. nebuvo laikoma, kad tarp sandorio \u0161ali\u0173 sulygta kaina jau apima PVM, taip pat nebuvo vertinama aplinkyb\u0117, ar apmokestinamasis asmuo gali v\u0117liau reikalauti i\u0161 pirk\u0117jo mokes\u010di\u0173 administratoriaus reikalaujam\u0105 sumok\u0117ti PVM. D\u0117l \u0161i\u0173 prie\u017eas\u010di\u0173 LVAT skund\u0105 \u0161ioje dalyje perdav\u0117 centriniam mokes\u010di\u0173 administratoriui nagrin\u0117ti i\u0161 naujo.<\/p>\n

Taigi, skai\u010diuojant asmens mok\u0117tin\u0105 \u012f biud\u017eet\u0105 PVM, turi b\u016bti laikoma, kad tarp sandorio \u0161ali\u0173 sulygta kaina jau apima PVM, taip pat turi b\u016bti vertinama aplinkyb\u0117, ar apmokestinamasis asmuo gali v\u0117liau reikalauti i\u0161 pirk\u0117jo mokes\u010di\u0173 administratoriaus reikalaujam\u0105 sumok\u0117ti PVM. <\/strong><\/p>\n

\u0160altinis:<\/strong>http:\/\/www.infolex.lt\/praktika\/demo\/Default.aspx?id=20&item=doc&aktoid=874484&from=isnaujienu<\/a><\/p>\n<\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

\u0418\u0437\u0432\u0438\u043d\u0438\u0442\u0435, \u044d\u0442\u043e\u0442 \u0442\u0435\u0445\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u0432 “Lietuvi\u0173<\/a>”.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,10],"tags":[],"class_list":["post-1244","post","type-post","status-publish","format-standard","hentry","category-naujienos","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/1244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/comments?post=1244"}],"version-history":[{"count":5,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/1244\/revisions"}],"predecessor-version":[{"id":1544,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/1244\/revisions\/1544"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=1244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=1244"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=1244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}