{"id":3514,"date":"2016-08-24T00:00:00","date_gmt":"2016-08-24T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/"},"modified":"2016-08-24T00:00:00","modified_gmt":"2016-08-24T00:00:00","slug":"lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/","title":{"rendered":"LVAT sprendimas d\u0117l Bendrov\u0117s prievol\u0117s \u012fsitikinti\nverslo partneri\u0173 patikimumo"},"content":{"rendered":"<div>\n<p>Remiantis nutartimi mokes\u010di\u0173 administratorius <u>negali reikalauti i\u0161 mokes\u010di\u0173 mok\u0117toj\u0173, vertinant j\u0173 partneri\u0173 patikimum\u0105, tam skirti neproporcingas laiko bei kit\u0173 i\u0161tekli\u0173 s\u0105naudas<\/u>.<\/p>\n<p>  Valstybin\u0117 mokes\u010di\u0173 inspekcija (toliau \u2013 VMI) teig\u0117, kad Bendrov\u0117 sandoriuose su tiek\u0117jais veik\u0117 nes\u0105\u017einingai, t.y., \u017einojo arba gal\u0117jo \u017einoti, kad tiek\u0117jai dalyvauja suk\u010diavime PVM srityje. VMI teig\u0117, kad Bendrov\u0117 neatliko minimali\u0173 veiksm\u0173, b\u016btin\u0173 \u012fsitikinti, ar tiek\u0117jai sandoriuose su Bendrove nesuk\u010diauja PVM srityje,\u00a0<span>t. y.:<\/span><br \/>\u00b7 \u00a0 \u00a0 \u00a0  nepareikalavo \u012fgaliojim\u0173 i\u0161 asmen\u0173, pateikusi\u0173 metalo lau\u017e\u0105, <br \/>\u00b7 \u00a0 \u00a0 \u00a0  nesidom\u0117jo, kas atve\u017e\u0117 ir kokiu transportu atve\u017e\u0117 prekes, <br \/>\u00b7 \u00a0 \u00a0 \u00a0  nesidom\u0117jo, ar tiek\u0117jai tur\u0117jo licencijas verstis metalo lau\u017eo supirkimu, <br \/>\u00b7 \u00a0 \u00a0 \u00a0  nesidom\u0117jo, ar metalo lau\u017eas susidaro \u012fprastin\u0117je tiek\u0117j\u0173 veikloje, <br \/>\u00b7 \u00a0 \u00a0 \u00a0  nesidom\u0117jo tiek\u0117j\u0173 veiklos pob\u016bd\u017eiu. <\/p>\n<p>Bendrov\u0117 teig\u0117, kad mokes\u010di\u0173 administratorius i\u0161 Bendrov\u0117s reikalauja neproporc<span>ing\u0173 priemoni\u0173, siekdamas \u012fsitikinti, jog metalo lau\u017eo tiek\u0117jai veikia s\u0105\u017einingai. Bendrov\u0117 taik\u0117 tam tikras vidines proced\u016bras, atsargumo priemones, kuriomis buvo siekiama suma\u017einti rizik\u0105. Bendrov\u0117 taip pat nurod\u0117, kad did\u017eioji dalis aplinkybi\u0173, kuriomis vadovaujasi mokes\u010di\u0173 administratorius, buvo surinkta po Bendrov\u0117s ir tiek\u0117j\u0173 sandori\u0173 sudarymo, tod\u0117l Bendrov\u0117 aplinkybi\u0173, kad tiek\u0117jai suk\u010diauja, negal\u0117jo \u017einoti.<\/p>\n<p><\/span>  <\/p>\n<p>LVAT pri\u0117m\u0117 sprendim\u0105, kad Bendrov\u0117 tur\u0117jo teis\u0119 \u012f PVM atskait\u0105, net jeigu kai kurie Bendrov\u0117s tiek\u0117jai suk\u010diavo, kadangi Bendrov\u0117 negal\u0117jo \u017einoti, jog min\u0117ti tiek\u0117jai suk\u010diavo PVM veikloje. LVAT nusprend\u0117, jog VMI nesurinko faktini\u0173 duomen\u0173, \u012frodan\u010di\u0173, kad min\u0117ti sandoriai i\u0161 ties\u0173 ne\u012fvyko, ar kad Bendrov\u0117 \u017einojo ar gal\u0117jo \u017einoti apie savo tiek\u0117j\u0173 suk\u010diavim\u0105.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Remiantis nutartimi mokes\u010di\u0173 administratorius negali reikalauti i\u0161 mokes\u010di\u0173 mok\u0117toj\u0173, vertinant j\u0173 partneri\u0173 patikimum\u0105, tam skirti neproporcingas laiko bei kit\u0173 i\u0161tekli\u0173 s\u0105naudas. Valstybin\u0117 mokes\u010di\u0173 inspekcija (toliau \u2013 VMI) teig\u0117, kad Bendrov\u0117 sandoriuose su tiek\u0117jais veik\u0117 nes\u0105\u017einingai, t.y., \u017einojo arba gal\u0117jo \u017einoti, kad tiek\u0117jai dalyvauja suk\u010diavime PVM srityje. VMI teig\u0117, kad Bendrov\u0117 neatliko minimali\u0173 veiksm\u0173, b\u016btin\u0173 \u012fsitikinti, [&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-3514","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 sprendimas d\u0117l Bendrov\u0117s prievol\u0117s \u012fsitikinti verslo partneri\u0173 patikimumo &#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-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LVAT sprendimas d\u0117l Bendrov\u0117s prievol\u0117s \u012fsitikinti verslo partneri\u0173 patikimumo &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Remiantis nutartimi mokes\u010di\u0173 administratorius negali reikalauti i\u0161 mokes\u010di\u0173 mok\u0117toj\u0173, vertinant j\u0173 partneri\u0173 patikimum\u0105, tam skirti neproporcingas laiko bei kit\u0173 i\u0161tekli\u0173 s\u0105naudas. Valstybin\u0117 mokes\u010di\u0173 inspekcija (toliau \u2013 VMI) teig\u0117, kad Bendrov\u0117 sandoriuose su tiek\u0117jais veik\u0117 nes\u0105\u017einingai, t.y., \u017einojo arba gal\u0117jo \u017einoti, kad tiek\u0117jai dalyvauja suk\u010diavime PVM srityje. VMI teig\u0117, kad Bendrov\u0117 neatliko minimali\u0173 veiksm\u0173, b\u016btin\u0173 \u012fsitikinti, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Lithuania\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-24T00:00:00+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=\"1 minut\u0117\" \/>\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-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/\",\"url\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/\",\"name\":\"LVAT sprendimas d\u0117l Bendrov\u0117s prievol\u0117s \u012fsitikinti verslo partneri\u0173 patikimumo &#8211; Leinonen Lithuania\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#website\"},\"datePublished\":\"2016-08-24T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/ltu\/lt\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LVAT sprendimas d\u0117l Bendrov\u0117s prievol\u0117s \u012fsitikinti verslo partneri\u0173 patikimumo\"}]},{\"@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 sprendimas d\u0117l Bendrov\u0117s prievol\u0117s \u012fsitikinti verslo partneri\u0173 patikimumo &#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-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/","og_locale":"lt_LT","og_type":"article","og_title":"LVAT sprendimas d\u0117l Bendrov\u0117s prievol\u0117s \u012fsitikinti verslo partneri\u0173 patikimumo &#8211; Leinonen Lithuania","og_description":"Remiantis nutartimi mokes\u010di\u0173 administratorius negali reikalauti i\u0161 mokes\u010di\u0173 mok\u0117toj\u0173, vertinant j\u0173 partneri\u0173 patikimum\u0105, tam skirti neproporcingas laiko bei kit\u0173 i\u0161tekli\u0173 s\u0105naudas. Valstybin\u0117 mokes\u010di\u0173 inspekcija (toliau \u2013 VMI) teig\u0117, kad Bendrov\u0117 sandoriuose su tiek\u0117jais veik\u0117 nes\u0105\u017einingai, t.y., \u017einojo arba gal\u0117jo \u017einoti, kad tiek\u0117jai dalyvauja suk\u010diavime PVM srityje. VMI teig\u0117, kad Bendrov\u0117 neatliko minimali\u0173 veiksm\u0173, b\u016btin\u0173 \u012fsitikinti, [&hellip;]","og_url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/","og_site_name":"Leinonen Lithuania","article_published_time":"2016-08-24T00:00:00+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":"1 minut\u0117"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/","url":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/","name":"LVAT sprendimas d\u0117l Bendrov\u0117s prievol\u0117s \u012fsitikinti verslo partneri\u0173 patikimumo &#8211; Leinonen Lithuania","isPartOf":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#website"},"datePublished":"2016-08-24T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/#\/schema\/person\/a8c70a465534bf5d60ca8295318b29a0"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/ltu\/lt\/news\/lvat-sprendimas-del-bendroves-prievoles-isitikinti-verslo-partneriu-patikimumo\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/ltu\/lt\/home\/"},{"@type":"ListItem","position":2,"name":"LVAT sprendimas d\u0117l Bendrov\u0117s prievol\u0117s \u012fsitikinti verslo partneri\u0173 patikimumo"}]},{"@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\/3514","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=3514"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/posts\/3514\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/media?parent=3514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/categories?post=3514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/tags?post=3514"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/ltu\/lt\/wp-json\/wp\/v2\/coauthors?post=3514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}