{"id":6618,"date":"2016-09-26T00:00:00","date_gmt":"2016-09-26T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/oluline-on-eristada-ettevotte-uleminekut-kauba-muugist-risk-on-eelkoige-ostja-pool\/"},"modified":"2016-09-26T00:00:00","modified_gmt":"2016-09-26T00:00:00","slug":"oluline-on-eristada-ettevotte-uleminekut-kauba-muugist-risk-on-eelkoige-ostja-pool","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/oluline-on-eristada-ettevotte-uleminekut-kauba-muugist-risk-on-eelkoige-ostja-pool\/","title":{"rendered":"Oluline\non eristada ettev\u00f5tte \u00fcleminekut kauba m\u00fc\u00fcgist. \n\nRisk\non eelk\u00f5ige ostja pool"},"content":{"rendered":"
\n

Allj\u00e4rgnevalt annan l\u00fchidalt \u00fclevaate Riigikohtu \u00fchest esimesest selle teemalisest seisukohast1<\/sup><\/a><\/sup>, kas ja millal on tegemist ettev\u00f5tte v\u00f5i selle osa \u00fcleminekuga V\u00d5S t\u00e4henduses ja millal on tegemist tavalise kauba m\u00fc\u00fcgiga. Kes soovib nimetatud lahendiga p\u00f5hjalikumalt tutvuda, siis see on leitav Riigikohtu kodulehelt. J\u00e4rgnevalt toon v\u00e4lja olulisemad seisukohad. Kindlasti tuleb arvestada, et Riigikohtu on selles k\u00fcsimuses teinud veel hulgaliselt otsuseid, mis t\u00e4psustavad nende senist seisukohta. K\u00fclla aga on alusp\u00f5him\u00f5te v\u00e4lja toodud just k\u00e4sitletavas lahendis. <\/p>\n

Riigikohtu halduskolleegium toob v\u00e4lja, et ettev\u00f5tte v\u00f5i selle osa \u00fclemineku hindamisel tuleb anal\u00fc\u00fcsida konkreetsete tehingute asjaolusid ja ka \u00e4ri\u00fchingute eelnevat ja j\u00e4rgnevat k\u00e4itumist. Ettev\u00f5tte \u00fclemineku hindamisel arvestatavateks kriteeriumiteks on Riigikohtu halduskolleegiumi seisukohalt muu hulgas:<\/p>\n

    \n
  1. Ettev\u00f5tte t\u00fc\u00fcp;<\/li>\n
  2. kinnisasja, tootmisvahendite ja muude materiaalsete vahendite \u00fcleminek;<\/li>\n
  3. immateriaalsete vahendite ja organisatsiooni \u00fclev\u00f5tmine;<\/li>\n
  4. kliendi- ja hankijasuhete j\u00e4tkuvus;<\/li>\n
  5. \u00fcleminekule eelneva ja j\u00e4rgneva tegevuse sarnasus;<\/li>\n
  6. majandustegevuse j\u00e4tkuvus ja kui tegevus oli vahepeal katkenud, siis katkestuse aeg;<\/li>\n
  7. m\u00f5nede ettev\u00f5tjate puhul ka personali s\u00e4ilimine;<\/li>\n
  8. ettev\u00f5tja omandaja varasem tegevus;<\/li>\n
  9. \u00fcleandja ja omandaja tegevuskoht;<\/li>\n
  10. juhtorganite liikmete kattuvus.<\/li>\n<\/ol>\n

    <\/p>\n

    Riigikohtu halduskolleegiumi arvamuse kohaselt on nendel kriteeriumitel eri t\u00fc\u00fcpi ettev\u00f5tete puhul erinev kaal. Kokkuv\u00f5tvalt v\u00f5ib \u00f6elda, et ainu\u00fcksi kauba m\u00fc\u00fcki ei saa k\u00e4sitleda ettev\u00f5tte v\u00f5i selle osa \u00fcleminekuna. Anal\u00fc\u00fcsida tuleb ka seda, kas koos kaubaga antakse \u00fcle ka lepingud, ettev\u00f5tte \u00f5igused ja kohustused. <\/p>\n

    Tehingu eba\u00f5ige kvalifitseerimise puhul on risk eelk\u00f5ige ostjal. Arvestada tuleb nimelt sellega, et kui ostja ostab enda teada kaupa ja maksuhaldur klassifitseerib tehingu \u00fcmber ettev\u00f5tte \u00fcleminekuks, siis ei ole ostjal \u00f5igust arvel n\u00e4idatud sisendk\u00e4ibemaksu riigilt tagasi k\u00fcsida. Samuti saab ostja kaubaga koos ka v\u00f5imalikud kohustused. <\/p>\n

    1<\/a> 3-3-1-20-11.<\/p>\n

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

    Allj\u00e4rgnevalt annan l\u00fchidalt \u00fclevaate Riigikohtu \u00fchest esimesest selle teemalisest seisukohast1, kas ja millal on tegemist ettev\u00f5tte v\u00f5i selle osa \u00fcleminekuga V\u00d5S t\u00e4henduses ja millal on tegemist tavalise kauba m\u00fc\u00fcgiga. Kes soovib nimetatud lahendiga p\u00f5hjalikumalt tutvuda, siis see on leitav Riigikohtu kodulehelt. J\u00e4rgnevalt toon v\u00e4lja olulisemad seisukohad. Kindlasti tuleb arvestada, et Riigikohtu on selles k\u00fcsimuses teinud […]<\/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-6618","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nOluline on eristada ettev\u00f5tte \u00fcleminekut kauba m\u00fc\u00fcgist. Risk on eelk\u00f5ige ostja pool – 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\/oluline-on-eristada-ettevotte-uleminekut-kauba-muugist-risk-on-eelkoige-ostja-pool\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oluline on eristada ettev\u00f5tte \u00fcleminekut kauba m\u00fc\u00fcgist. Risk on eelk\u00f5ige ostja pool – Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Allj\u00e4rgnevalt annan l\u00fchidalt \u00fclevaate Riigikohtu \u00fchest esimesest selle teemalisest seisukohast1, kas ja millal on tegemist ettev\u00f5tte v\u00f5i selle osa \u00fcleminekuga V\u00d5S t\u00e4henduses ja millal on tegemist tavalise kauba m\u00fc\u00fcgiga. 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