{"id":3509,"date":"2016-11-04T00:00:00","date_gmt":"2016-11-04T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/"},"modified":"2016-11-04T00:00:00","modified_gmt":"2016-11-04T00:00:00","slug":"lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/","title":{"rendered":"LVAT bylos d\u0117l\nbankrutuojan\u010di\u0173 bendrovi\u0173 teis\u0117s \u012f PVM atskait\u0105\u00a0\u00a0"},"content":{"rendered":"<div>\n<p>Min\u0117tose bylose bendrov\u0117ms atstovaujantis bankroto administratorius bendrovi\u0173 vardu pirko paslaugas (pvz., apskaitos, nekilnojamo turto apsaugos, teisines, elektros tiekimo ir kitas), kurios <b>buvo b\u016btinos ir nei\u0161vengiamos, siekiant pri\u017ei\u016br\u0117ti bankrutuojan\u010dios bendrov\u0117s turt\u0105 bei vykdyti privalomas bankroto proced\u016bras<\/b>. Paslaugos b\u016bdavo u\u017esakomos bankroto administratoriaus, ta\u010diau paslaugomis naudojosi Bendrov\u0117s, tod\u0117l PVM s\u0105skaitos-fakt\u016bros buvo i\u0161ra\u0161omos bendrovi\u0173 vardu. Bendrov\u0117s atskait\u0117 pirkimo PVM nuo min\u0117t\u0173 paslaug\u0173 ir pateik\u0117 pra\u0161ymus VMI gr\u0105\u017einti arba u\u017eskaityti PVM permokas. VMI abejose bylose gin\u010dijo bendrovi\u0173 teis\u0119 atskaityti pirkimo PVM nuo \u0161i\u0173 paslaug\u0173, kadangi bendrov\u0117s nuo sprendimo i\u0161kelti bankroto byl\u0105 datos <b>nevykd\u0117 PVM apmokestinamos veiklos, t.y. nedeklaravo PVM apmokestinam\u0173 pajam\u0173.<\/b><\/p>\n<p>LVAT, remdamasis Europos S\u0105jungos Teisingumo Teismo (toliau \u2013 ESTT) praktika, i\u0161ai\u0161kino, kad <b>bankrutuojan\u010dios bendrov\u0117s turi teis\u0119 \u012f pirkimo PVM atskait\u0105, jeigu \u012fsigytos prek\u0117s bei paslaugos yra skirtos bendrov\u0117s ekonomin\u0117s veiklos pabaigai (bendrov\u0117s likvidavimui), <\/b>nebent tokie sudaryti pirkimo sandoriai patenka suk\u010diavimo bei piktnaud\u017eiavimo sritis.<\/p>\n<p>LVAT dar kart\u0105 pa\u017eym\u0117jo, jog teis\u0117 \u012f PVM atskait\u0105 yra siejama su bendrov\u0117s vykdoma ekonomine veikla, t.y. jeigu bendrov\u0117 vykd\u0117 ekonomin\u0119 veikl\u0105 (iki prad\u0117tos bankroto proced\u016bros) ir buvo pripa\u017einta apmokestinamuoju asmeniu, tai ir prad\u0117jusi bankroto proced\u016br\u0105, ji lieka apmokestinamuoju asmeniu. Vien\u0105 kart\u0105 bendrovei pripa\u017einta apmokestinamojo asmens savyb\u0117 negali b\u016bti panaikinta, net jei nusprend\u017eiama toliau nepl\u0117toti \u012fmon\u0117s veiklos ir j\u0105 likviduoti. Pagal ESTT praktik\u0105 <b>ekonomin\u0117s veiklos proceso dalimi yra laikomi tiek paruo\u0161iamieji darbai, skirti ekonomin\u0117s veiklos prad\u017eiai, tiek ekonomin\u0117s veiklos vykdymas, tiek ekonomin\u0117s veiklos u\u017ebaigimo (likvidavimo) darbai. <\/b>Remiantis \u0161ia praktika, LVAT \u012fvertino, kad nors bendrov\u0117s likvidavimas n\u0117ra susij\u0119s su pelno siekimu, ta\u010diau yra tiesiogiai susij\u0119s su bendrov\u0117s ekonomine veikla, t.y. jos pabaiga, tod\u0117l laikantis verslo apmokestinimo neutralumo principo, bendrov\u0117s turi teis\u0119 atskaityti pirkimo PVM, jeigu \u012fsigytos prek\u0117s bei paslaugos yra skirtos likvidavimo procesui.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Min\u0117tose bylose bendrov\u0117ms atstovaujantis bankroto administratorius bendrovi\u0173 vardu pirko paslaugas (pvz., apskaitos, nekilnojamo turto apsaugos, teisines, elektros tiekimo ir kitas), kurios buvo b\u016btinos ir nei\u0161vengiamos, siekiant pri\u017ei\u016br\u0117ti bankrutuojan\u010dios bendrov\u0117s turt\u0105 bei vykdyti privalomas bankroto proced\u016bras. Paslaugos b\u016bdavo u\u017esakomos bankroto administratoriaus, ta\u010diau paslaugomis naudojosi Bendrov\u0117s, tod\u0117l PVM s\u0105skaitos-fakt\u016bros buvo i\u0161ra\u0161omos bendrovi\u0173 vardu. Bendrov\u0117s atskait\u0117 pirkimo PVM [&hellip;]<\/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-3509","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>LVAT bylos d\u0117l bankrutuojan\u010di\u0173 bendrovi\u0173 teis\u0117s \u012f PVM atskait\u0105\u00a0\u00a0 &#8211; Leinonen Lithuania<\/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\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LVAT bylos d\u0117l bankrutuojan\u010di\u0173 bendrovi\u0173 teis\u0117s \u012f PVM atskait\u0105\u00a0\u00a0 &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Min\u0117tose bylose bendrov\u0117ms atstovaujantis bankroto administratorius bendrovi\u0173 vardu pirko paslaugas (pvz., apskaitos, nekilnojamo turto apsaugos, teisines, elektros tiekimo ir kitas), kurios buvo b\u016btinos ir nei\u0161vengiamos, siekiant pri\u017ei\u016br\u0117ti bankrutuojan\u010dios bendrov\u0117s turt\u0105 bei vykdyti privalomas bankroto proced\u016bras. Paslaugos b\u016bdavo u\u017esakomos bankroto administratoriaus, ta\u010diau paslaugomis naudojosi Bendrov\u0117s, tod\u0117l PVM s\u0105skaitos-fakt\u016bros buvo i\u0161ra\u0161omos bendrovi\u0173 vardu. Bendrov\u0117s atskait\u0117 pirkimo PVM [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Lithuania\" \/>\n<meta property=\"article:published_time\" content=\"2016-11-04T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Lithuania\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Lithuania\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minut\u0117s\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/\",\"name\":\"LVAT bylos d\u0117l bankrutuojan\u010di\u0173 bendrovi\u0173 teis\u0117s \u012f PVM atskait\u0105\u00a0\u00a0 &#8211; Leinonen Lithuania\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\"},\"datePublished\":\"2016-11-04T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/ltu\/lt\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LVAT bylos d\u0117l bankrutuojan\u010di\u0173 bendrovi\u0173 teis\u0117s \u012f PVM atskait\u0105\u00a0\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/\",\"name\":\"Leinonen Lithuania\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/ltu\/lt\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0\",\"name\":\"Leinonen Lithuania\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/367965f2562e7d835141550c9e275680\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/15\/2025\/01\/avatar_user_29_1736778555-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/15\/2025\/01\/avatar_user_29_1736778555-96x96.png\",\"caption\":\"Leinonen Lithuania\"},\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/leinonen-lithuania\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"LVAT bylos d\u0117l bankrutuojan\u010di\u0173 bendrovi\u0173 teis\u0117s \u012f PVM atskait\u0105\u00a0\u00a0 &#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\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/","og_locale":"lt_LT","og_type":"article","og_title":"LVAT bylos d\u0117l bankrutuojan\u010di\u0173 bendrovi\u0173 teis\u0117s \u012f PVM atskait\u0105\u00a0\u00a0 &#8211; Leinonen Lithuania","og_description":"Min\u0117tose bylose bendrov\u0117ms atstovaujantis bankroto administratorius bendrovi\u0173 vardu pirko paslaugas (pvz., apskaitos, nekilnojamo turto apsaugos, teisines, elektros tiekimo ir kitas), kurios buvo b\u016btinos ir nei\u0161vengiamos, siekiant pri\u017ei\u016br\u0117ti bankrutuojan\u010dios bendrov\u0117s turt\u0105 bei vykdyti privalomas bankroto proced\u016bras. Paslaugos b\u016bdavo u\u017esakomos bankroto administratoriaus, ta\u010diau paslaugomis naudojosi Bendrov\u0117s, tod\u0117l PVM s\u0105skaitos-fakt\u016bros buvo i\u0161ra\u0161omos bendrovi\u0173 vardu. Bendrov\u0117s atskait\u0117 pirkimo PVM [&hellip;]","og_url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/","og_site_name":"Leinonen Lithuania","article_published_time":"2016-11-04T00:00:00+00:00","author":"Leinonen Lithuania","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Lithuania","Est. reading time":"2 minut\u0117s"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/","url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/","name":"LVAT bylos d\u0117l bankrutuojan\u010di\u0173 bendrovi\u0173 teis\u0117s \u012f PVM atskait\u0105\u00a0\u00a0 &#8211; Leinonen Lithuania","isPartOf":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website"},"datePublished":"2016-11-04T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-bylos-del-bankrutuojanciu-bendroviu-teises-i-pvm-atskaita\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/ltu\/lt\/home\/"},{"@type":"ListItem","position":2,"name":"LVAT bylos d\u0117l bankrutuojan\u010di\u0173 bendrovi\u0173 teis\u0117s \u012f PVM atskait\u0105\u00a0\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website","url":"https:\/\/leinonen.eu\/ltu\/lt\/","name":"Leinonen Lithuania","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/ltu\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0","name":"Leinonen Lithuania","image":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/image\/367965f2562e7d835141550c9e275680","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/15\/2025\/01\/avatar_user_29_1736778555-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/15\/2025\/01\/avatar_user_29_1736778555-96x96.png","caption":"Leinonen Lithuania"},"url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/author\/leinonen-lithuania\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/comments?post=3509"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3509\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/media?parent=3509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/categories?post=3509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/tags?post=3509"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/coauthors?post=3509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}