{"id":3479,"date":"2017-07-21T00:00:00","date_gmt":"2017-07-21T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/keiciasi-nuostatos-del-0-proc-pvm-tarifo-taikymo-vezimo-paslaugoms\/"},"modified":"2017-07-21T00:00:00","modified_gmt":"2017-07-21T00:00:00","slug":"keiciasi-nuostatos-del-0-proc-pvm-tarifo-taikymo-vezimo-paslaugoms","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/keiciasi-nuostatos-del-0-proc-pvm-tarifo-taikymo-vezimo-paslaugoms\/","title":{"rendered":"Kei\u010diasi nuostatos d\u0117l 0 proc. PVM tarifo taikymo ve\u017eimo paslaugoms"},"content":{"rendered":"
\n

Ve\u017eimo paslaugos laikomos tiesiogiai susijusiomis su preki\u0173 importu \/ eksportu, kai jos yra tiesiogiai tiekiamos preki\u0173 siunt\u0117jui ar preki\u0173 gav\u0117jui<\/u>. <\/p>\n

Toks ESTT i\u0161ai\u0161kinimas kei\u010dia dabartin\u012f PVM \u012fstatymo 45 str. 1 d. taikym\u0105. Kadangi pagal min\u0117to straipsnio komentar\u0105 suprantama, jog eksportuojam\u0173 \/ importuojam\u0173 preki\u0173 ve\u017eimo paslaugos teikiamos per ekspeditori\u0173 gali b\u016bti taikomas 0 proc. PVM tarifas abiejose grandyse (t.y. ve\u017e\u0117jas \u2013 ekspeditorius, ekspeditorius \u2013 u\u017esakovas). <\/p>\n

2017 m. liepos 20 d. Lietuvos valstybin\u0117 mokes\u010di\u0173 inspekcija (toliau – VMI) i\u0161leido informacin\u012f prane\u0161im\u0105, kuriame informuoja, jog \u00a0atsi\u017evelgiant \u012f \u0161ios ir kit\u0173 ESTT byl\u0173 argumentacij\u0105 d\u0117l tiesiogiai<\/u> su atitinkam\u0105 status\u0105 turin\u010diomis prek\u0117mis susijusi\u0173 paslaug\u0173 apibr\u0117\u017eimo (ir apmokestinimo PVM) bus priimtas sprendimas keisti PVM \u012fstatymo komentar\u0105 ir vietoje 0 proc. PVM tarifo taikyti standartin\u012f PVM tarif\u0105. Pa\u017eym\u0117tina, jog toks apmokestinamas b\u016bt\u0173 taikomas tik \u012f ateit\u012f po komentaro pakeitimo. \u00a0

ESTT sprendim\u0105 galite rasti \u010dia:<\/span>
http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&docid=192246&pageIndex=0&doclang=LT&mode=lst&dir=&occ=first&part=1&cid=307857<\/a><\/p>\n

VMI prane\u0161im\u0105 galite rasti \u010dia:
http:\/\/www.vmi.lt\/cms\/naujienos8\/-\/asset_publisher\/MeVS3wJH5kLM\/content\/del-europos-sajungos-teisingumo-teismo-bylos-c-288-16-taikymo<\/a> <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Ve\u017eimo paslaugos laikomos tiesiogiai susijusiomis su preki\u0173 importu \/ eksportu, kai jos yra tiesiogiai tiekiamos preki\u0173 siunt\u0117jui ar preki\u0173 gav\u0117jui. Toks ESTT i\u0161ai\u0161kinimas kei\u010dia dabartin\u012f PVM \u012fstatymo 45 str. 1 d. taikym\u0105. Kadangi pagal min\u0117to straipsnio komentar\u0105 suprantama, jog eksportuojam\u0173 \/ importuojam\u0173 preki\u0173 ve\u017eimo paslaugos teikiamos per ekspeditori\u0173 gali b\u016bti taikomas 0 proc. PVM tarifas […]<\/p>\n","protected":false},"author":29,"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-3479","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nKei\u010diasi nuostatos d\u0117l 0 proc. 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PVM tarifo taikymo ve\u017eimo paslaugoms – 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\/keiciasi-nuostatos-del-0-proc-pvm-tarifo-taikymo-vezimo-paslaugoms\/","og_locale":"lt_LT","og_type":"article","og_title":"Kei\u010diasi nuostatos d\u0117l 0 proc. PVM tarifo taikymo ve\u017eimo paslaugoms – Leinonen Lithuania","og_description":"Ve\u017eimo paslaugos laikomos tiesiogiai susijusiomis su preki\u0173 importu \/ eksportu, kai jos yra tiesiogiai tiekiamos preki\u0173 siunt\u0117jui ar preki\u0173 gav\u0117jui. Toks ESTT i\u0161ai\u0161kinimas kei\u010dia dabartin\u012f PVM \u012fstatymo 45 str. 1 d. taikym\u0105. Kadangi pagal min\u0117to straipsnio komentar\u0105 suprantama, jog eksportuojam\u0173 \/ importuojam\u0173 preki\u0173 ve\u017eimo paslaugos teikiamos per ekspeditori\u0173 gali b\u016bti taikomas 0 proc. 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