{"id":6631,"date":"2016-05-16T00:00:00","date_gmt":"2016-05-16T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/sisendkaibemaksu-mahaarvamise-oigust-ei-tohi-piirata-ainuuksi-selle-parast-et-moni-formaalne-noue-o\/"},"modified":"2016-05-16T00:00:00","modified_gmt":"2016-05-16T00:00:00","slug":"sisendkaibemaksu-mahaarvamise-oigust-ei-tohi-piirata-ainuuksi-selle-parast-et-moni-formaalne-noue-o","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/sisendkaibemaksu-mahaarvamise-oigust-ei-tohi-piirata-ainuuksi-selle-parast-et-moni-formaalne-noue-o\/","title":{"rendered":"Sisendk\u00e4ibemaksu mahaarvamise \u00f5igust ei tohi piirata ainu\u00fcksi selle p\u00e4rast, et m\u00f5ni formaalne n\u00f5ue on t\u00e4itmata"},"content":{"rendered":"<div>\n<p>Lihtsamalt \u00f6eldes t\u00e4hendab see seda, et k\u00e4ibemaksukoormus peab langema l\u00f5pptarbijale. Ettev\u00f5tjatele ja ka isikutele, kes ei ole ennast registreerinud ettev\u00f5tjana, kuid tegutsevad ettev\u00f5tjatena ja nende tegevuse v\u00e4ljund on k\u00e4ibemaksuga maksustatav tegevus, neile peab olema tagatud sisendk\u00e4ibemaksu maha-arvamise \u00f5igus. Hoolimata sellest, et nad ei ole ennast n\u00f5uete kohaselt k\u00e4ibemaksukohustuslaseks registreerinud.  <\/p>\n<p>Euroopa Kohus leiab, et k\u00e4ibemaksu neutraalsuse \u00fcldp\u00f5him\u00f5te n\u00f5uab sisendk\u00e4ibemaksu mahaarvamise \u00f5iguse andmist olukorras, kui sisulised n\u00f5uded on maha-arvamiseks t\u00e4idetud. Seda isegi olukorras kui maksukohustuslane on j\u00e4tnud t\u00e4itmata m\u00f5ned formaalsed n\u00f5uded\u00a0<span>(3)<\/span>. J\u00e4relikult, kui maksuhalduril on olemas vajalikud andmed selleks, et tuvastada, et sisulised n\u00f5uded maha-arvamisele on t\u00e4idetud, ei v\u00f5i ta kehtestada maksukohustuslase sisendk\u00e4ibemaksu mahaarvamise \u00f5igusele piiranguid. Seda Euroopa Kohtu seisukohta oleks huvitav testida olukorras, kus \u00fcks Eesti maksukohustuslasest m\u00fc\u00fcja on hooletusest v\u00f5i teadmatusest unustanud maksuhaldurit teavitamast, et ta lisab kinnisasja m\u00fc\u00fcgitehingule vabatahtlikult k\u00e4ibemaksu. Senine Eesti haldus- ja kohtupraktika on kindlalt seda meelt, et sellisel juhul ei ole ostjal \u00f5igust sisendk\u00e4ibemaksu maha arvata. Ostjat karistatakse selle eest, et m\u00fc\u00fcja on j\u00e4tnud \u00fche formaalse n\u00f5ude t\u00e4itmata. Seda olukorda oleks huvitav anal\u00fc\u00fcsida ja vajadusel ka Euroopa Kohtult eelotsust k\u00fcsida.<\/p>\n<p>Senine Euroopa Kohtu praktika tugineb peaasjalikult kaasustele, kus ostjal endal on j\u00e4\u00e4nud m\u00f5ni formaalne n\u00f5ue t\u00e4itamata, aga tal s\u00e4ilib ikkagi sisendk\u00e4ibemaksu mahaarvamise \u00f5igus. Vastupidist olukorda, kus m\u00fc\u00fcja on j\u00e4tnud midagi tegemata, esineb v\u00e4hemalt Eestis tunduvalt tihedamini.  <\/p>\n<p><\/p>\n<p><a href=\"#sdfootnote1anc\"><span>1<\/span><\/a><sup><\/sup>  Euroopa Kohtu otsused C-110\/98; C-147\/98; C-590\/13.   <br \/>  <a href=\"#sdfootnote2anc\"><span>2<\/span><\/a><sup><\/sup>  Euroopa Kohtu otsused C-110\/98; C-147\/98; C-590\/13.<br \/><sup><\/sup>  <span>3<\/span>\u00a0Euroopa Kohtu otsused C-95\/07; C-96\/07; C-392\/09; C-385\/09;  C-590\/13.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Lihtsamalt \u00f6eldes t\u00e4hendab see seda, et k\u00e4ibemaksukoormus peab langema l\u00f5pptarbijale. Ettev\u00f5tjatele ja ka isikutele, kes ei ole ennast registreerinud ettev\u00f5tjana, kuid tegutsevad ettev\u00f5tjatena ja nende tegevuse v\u00e4ljund on k\u00e4ibemaksuga maksustatav tegevus, neile peab olema tagatud sisendk\u00e4ibemaksu maha-arvamise \u00f5igus. Hoolimata sellest, et nad ei ole ennast n\u00f5uete kohaselt k\u00e4ibemaksukohustuslaseks registreerinud. Euroopa Kohus leiab, et k\u00e4ibemaksu neutraalsuse [&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-6631","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>Sisendk\u00e4ibemaksu mahaarvamise \u00f5igust ei tohi piirata ainu\u00fcksi selle p\u00e4rast, et m\u00f5ni formaalne n\u00f5ue on t\u00e4itmata &#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\/sisendkaibemaksu-mahaarvamise-oigust-ei-tohi-piirata-ainuuksi-selle-parast-et-moni-formaalne-noue-o\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sisendk\u00e4ibemaksu mahaarvamise \u00f5igust ei tohi piirata ainu\u00fcksi selle p\u00e4rast, et m\u00f5ni formaalne n\u00f5ue on t\u00e4itmata &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Lihtsamalt \u00f6eldes t\u00e4hendab see seda, et k\u00e4ibemaksukoormus peab langema l\u00f5pptarbijale. 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