{"id":6617,"date":"2016-10-06T00:00:00","date_gmt":"2016-10-06T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/kahju-huvitamine-voi-kulude-kompenseerimine-ei-ole-kaive\/"},"modified":"2016-10-06T00:00:00","modified_gmt":"2016-10-06T00:00:00","slug":"kahju-huvitamine-voi-kulude-kompenseerimine-ei-ole-kaive","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/kahju-huvitamine-voi-kulude-kompenseerimine-ei-ole-kaive\/","title":{"rendered":"Kahju h\u00fcvitamine v\u00f5i\nkulude kompenseerimine ei ole k\u00e4ive"},"content":{"rendered":"<div>\n<p>Maksumaksjad on harjunud, et kaupade ja teenuste m\u00fc\u00fcki tuleb k\u00e4ibemaksuga maksustada. Maksumaksjad teavad, k\u00f5ik, mis ei ole kaup, on teenus. Keerulisemaks l\u00e4heb aga asi selles osas, et mingid tegevused ei ole kumbki. Ei kaup ega teenus.  <\/p>\n<p>Teenuse k\u00e4ive on k\u00e4ibemaksuseaduse (KMS) \u00a7 4 l\u00f5ike 1 kohaselt teenuse osutamine ettev\u00f5tluse k\u00e4igus ja teenuse omatarve. Teenuse k\u00e4ive on ka mitme eri teenuse \u00fcheaegne osutamine. N\u00e4iteks kauba kasutusrendile andmisel, kui lisaks renditasule saab rendileandja ka intressi ja see on lepingus eraldi v\u00e4lja toodud, on tegemist kahe eri teenuse \u00fcheaegse osutamisega: kauba rendileandmise teenuse (selle teenuse hinnaks on renditasu) ja liisingutehinguga seotud finantsteenusega (selle teenuse hinnaks on intress). Seejuures tuleb arvestada, et kauba rendileandmise teenuse k\u00e4ive maksustatakse 20%-lise k\u00e4ibemaksuga, liisingutehinguga seotud finantsteenuse k\u00e4ive on aga reeglina maksuvaba, kuigi maksuhaldurit eelnevalt teavitades v\u00f5ib ka selle teenuse maksustada. Kui lepingus intressi maksmist eraldi ei nimetata ja arve esitatakse rentnikule ainult renditasu kohta (mis sisaldab ka seda osa rentniku poolt makstavast tasust, mida m\u00f5nes teises lepingus on nimetatud intressiks), on tegemist \u00fcksnes kauba rendileandmise teenuse osutamisega ning kogu teenuse hind kuulub alati k\u00e4ibemaksuga maksustamisele.   <\/p>\n<p>Kui tulla tagasi teenuse m\u00f5iste juurde, siis tasub teada olulisi Euroopa Kohtu otsused selle kohta, mida tuleb k\u00e4sitada tasu eest teenuse osutamisena kuuenda direktiivi t\u00e4henduses (t\u00e4naseks siis k\u00e4ibemaksudirektiiv 112\/2006\/E\u00dc). N\u00e4iteks kohtuasjas C-102\/86 otsustas Euroopa Kohus, et tehingut saab k\u00e4sitada tasu eest teenuse osutamisena vaid juhul, kui eksisteerib otsene seos osutatava teenuse ja teenuse osutajale makstava tasu vahel.<\/p>\n<p>Teenuse t\u00e4pne definitsioon on s\u00e4tetstatud KMS-i \u00a7 2 l\u00f5ike 3 punktis 3: teenus on ettev\u00f5tluse korras h\u00fcve osutamine v\u00f5i \u00f5iguse, sealhulgas v\u00e4\u00e4rtpaberi (seda loetakse varaliseks \u00f5iguseks) v\u00f5\u00f5randamine, mis sama l\u00f5ike punkti 1 kohaselt ei ole kaup, ning tasu eest majandustegevusest hoidumine, \u00f5iguse kasutamisest loobumine v\u00f5i olukorra talumine. Teenus on ka elektrooniliselt edastatav tarkvara ja teave ning ostja tellimuse j\u00e4rgi spetsiaalselt koostatud v\u00f5i kohandatud tarkvara v\u00f5i teabega andmekandja.<\/p>\n<p>T\u00e4helepanuv\u00e4\u00e4rne on siinkohal Euroopa Kohtu otsus kohtuasjas C-215\/94: piima tootmise l\u00f5petamist, kui selle eest saadakse riigilt kompensatsiooni, ei saa sellegipoolest k\u00e4sitada tasu eest majandustegevusest hoidumisena ja seega teenuse osutamisena, sest riik ei saa sellest, et farmer piima tootmise l\u00f5petab, mingit h\u00fcve. <\/p>\n<p>Seega otsustamaks, kas mingi tehing on teenus v\u00f5i mitte, tuleb k\u00f5igepealt vastata k\u00fcsimusele, kas teine isik saab tehingu tulemusena mingi h\u00fcve v\u00f5i mitte.  <\/p>\n<p>Kindlasti tuleb meeles pidada, et kahju h\u00fcvitamine v\u00f5i kulude kompenseerimine ei ole teenus ega ka k\u00e4ive. Kahju h\u00fcvitamise korral ei saa isik mingit h\u00fcve, lihtsalt taastatakse esialgne olukord. Sama p\u00f5him\u00f5te on ka kulude kompenseerimise korral. Ei osutata teenus, vaid kompenseeritakse kellelegi kulutused, mis tema on teinud kellegi teise eest. Seega tasub olla t\u00e4helepanelik arvete esitamisel. Mitte igale poole ei ole vaja k\u00e4ibemaksu lisada.<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Maksumaksjad on harjunud, et kaupade ja teenuste m\u00fc\u00fcki tuleb k\u00e4ibemaksuga maksustada. Maksumaksjad teavad, k\u00f5ik, mis ei ole kaup, on teenus. Keerulisemaks l\u00e4heb aga asi selles osas, et mingid tegevused ei ole kumbki. Ei kaup ega teenus. Teenuse k\u00e4ive on k\u00e4ibemaksuseaduse (KMS) \u00a7 4 l\u00f5ike 1 kohaselt teenuse osutamine ettev\u00f5tluse k\u00e4igus ja teenuse omatarve. Teenuse k\u00e4ive [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6617","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kahju h\u00fcvitamine v\u00f5i kulude kompenseerimine ei ole k\u00e4ive &#8211; Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/et\/news\/kahju-huvitamine-voi-kulude-kompenseerimine-ei-ole-kaive\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kahju h\u00fcvitamine v\u00f5i kulude kompenseerimine ei ole k\u00e4ive &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Maksumaksjad on harjunud, et kaupade ja teenuste m\u00fc\u00fcki tuleb k\u00e4ibemaksuga maksustada. Maksumaksjad teavad, k\u00f5ik, mis ei ole kaup, on teenus. Keerulisemaks l\u00e4heb aga asi selles osas, et mingid tegevused ei ole kumbki. Ei kaup ega teenus. Teenuse k\u00e4ive on k\u00e4ibemaksuseaduse (KMS) \u00a7 4 l\u00f5ike 1 kohaselt teenuse osutamine ettev\u00f5tluse k\u00e4igus ja teenuse omatarve. 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