{"id":3419,"date":"2021-01-18T00:00:00","date_gmt":"2021-01-18T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/informacija-apie-byla-nr-a-315-556-2020-d-l-teis-s-0-pvm-tarifa\/"},"modified":"2021-01-18T00:00:00","modified_gmt":"2021-01-18T00:00:00","slug":"informacija-apie-byla-nr-a-315-556-2020-d-l-teis-s-0-pvm-tarifa","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/informacija-apie-byla-nr-a-315-556-2020-d-l-teis-s-0-pvm-tarifa\/","title":{"rendered":"Informacija apie byl\u0105 Nr. A-315-556 \/ 2020 d\u0117l teis\u0117s \u012f 0% PVM tarif\u0105"},"content":{"rendered":"<div>\n<p>Norime informuoti apie Lietuvos vyriausiojo administracinio teismo (toliau &#8211; Teismas) 2020 m.\u00a0<\/p>\n<p><\/p>\n<p>Baland\u017eio 1 d. sprendim\u0105 byloje Nr. A-315-556 \/ 2020, kurioje Teismas i\u0161d\u0117st\u0117 argumentus,\u00a0<\/p>\n<p>kuriais remiantis buvo paneigta bendrov\u0117s teis\u0117 \u012f 0% PVM tarif\u0105.<\/p>\n<p>Norime atkreipti d\u0117mes\u012f \u012f tai, jog min\u0117ta byla dar kart\u0105 parodo, jog Valstybin\u0117 mokes\u010di\u0173 inspekcija, vertindama 0% PVM tarifo taikym\u0105, vertina ne tik formalius dokumentus, bet ir atsi\u017evelgia \u012f sandori\u0173 aplinkybes.<\/p>\n<p>\u017demiau rasite pagrindinius bylos Nr. A-315-556 \/ 2020 argumentus:<\/p>\n<p>&#8211; \u00a0 \u00a0  Bendrov\u0117s direktorius niekaip nepaai\u0161kino, kaip surado pirk\u0117jus, negal\u0117jo pateikti joki\u0173 kontaktini\u0173 duomen\u0173, u\u017esakymo ar kit\u0173 susira\u0161in\u0117jimo fakt\u0173;<\/p>\n<p>\u00a0<\/p>\n<p>&#8211; \u00a0 \u00a0 \u00a0 Estijos mokes\u010di\u0173 administratorius pateik\u0117 informacij\u0105, kad Estijos \u012fmon\u0117s, t.y. Bendrov\u0117s pirk\u0117jai, yra nerandamos, nevykdo ekonomin\u0117s veiklos, joms nepriklauso jokios sand\u0117liavimo patalpos Estijoje.<\/p>\n<p>\u00a0<\/p>\n<p>&#8211; \u00a0 \u00a0  Latvijos ve\u017e\u0117jai nepateik\u0117 gabenimo dokument\u0173 bei negal\u0117jo nurodyti kit\u0173 ve\u017eimo fakt\u0105 patvirtinan\u010di\u0173 aplinkybi\u0173;<\/p>\n<p>\u00a0<\/p>\n<p>&#8211; \u00a0 \u00a0  Krovini\u0173 gabenimo va\u017etara\u0161\u010diai daugeliu atveju u\u017epildyti nei\u0161samiai: nenurodytas ve\u017e\u0117jo vairuotojo vardas, pavard\u0117, krovinio pakrovimo ir i\u0161krovimo laikai, preki\u0173 kiekis ir kita aktuali informacija gabenant prekes.<\/p>\n<p>\u00a0<\/p>\n<p>Atsi\u017evelgdamas \u012f min\u0117tus argumentus, Teismas sutiko, kad Lietuvos mokes\u010di\u0173 administratorius, remdamasis visais tiesioginiais ir netiesioginiais \u012frodymais, paneig\u0117 bendrov\u0117s teis\u0119 taikyti 0% PVM tarif\u0105. Tod\u0117l \u012fmon\u0117s vykdytiems sandoriams buvo pritaikytas standartinis PVM tarifas.<\/p>\n<p>Min\u0117tos bylos aplinkyb\u0117s dar kart\u0105 parodo, kad formalus atitikimas 0% PVM tarifo kriterijams n\u0117ra pakankamas. Vertindama, ar 0% PVM tarifas pritaikytas teisingai, Valstybin\u0117 mokes\u010di\u0173 inspekcija vertina ne tik surinkt\u0173 dokument\u0173 kokyb\u0119, bet ir \u012fmon\u0117s preki\u0173 tiekimo sandori\u0173 aplinkybes. \u0160is sprendimas dar kart\u0105 patvirtino formuojam\u0105 praktik\u0105, kad mokes\u010di\u0173 mok\u0117tojas turi elgtis atsakingai, sudarydamas sandorius, taikydamas 0% PVM tarif\u0105 ir renkantis verslo partnerius.<\/p>\n<p>Jeigu turite papildom\u0173 klausim\u0173, maloniai pra\u0161ome kreiptis \u012f Leinonen mokes\u010di\u0173 komand\u0105. M\u016bs\u0173 komanda su malonumu suteiks detalesn\u0119 informacij\u0105 apie auk\u0161\u010diau min\u0117t\u0105 byl\u0105 bei egzistuojan\u010di\u0105 praktik\u0105, norint taikyti 0% PVM tarif\u0105.<\/p>\n<p>\u00a0<\/p>\n<p>  <b>Auk\u0161\u010diau i\u0161d\u0117styta informacija yra paruo\u0161ta Leinonen mokes\u010di\u0173 komandos. <\/b>   <\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Norime informuoti apie Lietuvos vyriausiojo administracinio teismo (toliau &#8211; Teismas) 2020 m.\u00a0 Baland\u017eio 1 d. sprendim\u0105 byloje Nr. A-315-556 \/ 2020, kurioje Teismas i\u0161d\u0117st\u0117 argumentus,\u00a0 kuriais remiantis buvo paneigta bendrov\u0117s teis\u0117 \u012f 0% PVM tarif\u0105. Norime atkreipti d\u0117mes\u012f \u012f tai, jog min\u0117ta byla dar kart\u0105 parodo, jog Valstybin\u0117 mokes\u010di\u0173 inspekcija, vertindama 0% PVM tarifo taikym\u0105, [&hellip;]<\/p>\n","protected":false},"author":30,"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":[115],"class_list":["post-3419","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>Informacija apie byl\u0105 Nr. 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A-315-556 \/ 2020 d\u0117l teis\u0117s \u012f 0% PVM tarif\u0105 &#8211; Leinonen Lithuania","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/ltu\/lt\/news\/informacija-apie-byla-nr-a-315-556-2020-d-l-teis-s-0-pvm-tarifa\/","og_locale":"lt_LT","og_type":"article","og_title":"Informacija apie byl\u0105 Nr. A-315-556 \/ 2020 d\u0117l teis\u0117s \u012f 0% PVM tarif\u0105 &#8211; Leinonen Lithuania","og_description":"Norime informuoti apie Lietuvos vyriausiojo administracinio teismo (toliau &#8211; Teismas) 2020 m.\u00a0 Baland\u017eio 1 d. sprendim\u0105 byloje Nr. A-315-556 \/ 2020, kurioje Teismas i\u0161d\u0117st\u0117 argumentus,\u00a0 kuriais remiantis buvo paneigta bendrov\u0117s teis\u0117 \u012f 0% PVM tarif\u0105. 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