{"id":3522,"date":"2016-02-05T00:00:00","date_gmt":"2016-02-05T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/europos-sajungos-teisingumo-teismas-nepanaudotu-vietiniu-skrydzio-bilietu-apmokestinimas\/"},"modified":"2016-02-05T00:00:00","modified_gmt":"2016-02-05T00:00:00","slug":"europos-sajungos-teisingumo-teismas-nepanaudotu-vietiniu-skrydzio-bilietu-apmokestinimas","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/europos-sajungos-teisingumo-teismas-nepanaudotu-vietiniu-skrydzio-bilietu-apmokestinimas\/","title":{"rendered":"Europos S\u0105jungos Teisingumo Teismas \u2013 nepanaudot\u0173 vietini\u0173 skryd\u017ei\u0173 biliet\u0173 apmokestinimas PVM"},"content":{"rendered":"<div>\n<p>ESTT i\u0161ai\u0161kino, jog oro transporto bendrov\u0117s vietini\u0173 skryd\u017ei\u0173 biliet\u0173 i\u0161davimas yra apmokestinamas PVM ir tais atvejais, kai keleiviai nepanaudoja biliet\u0173 bei jiems negali b\u016bti gr\u0105\u017einta suma u\u017e juos. \u0160i suma n\u0117ra laikoma kompensacija, skirta atlyginti \u017eal\u0105, kuri\u0105 bendrov\u0117 patyr\u0117 keleiviui nepasirod\u017eius, bet tai yra atlygis net ir tuo atveju, kai keleivis nepasinaudojo transportu. Apmokestinimo momentu laikomas momentas, kai gaunamas atlygis u\u017e biliet\u0105.<\/p>\n<p>Tuo atveju, kai tre\u010diasis asmuo prekiauja oro transporto bendrov\u0117s bilietais jos s\u0105skaita pagal fran\u010diz\u0117s sutart\u012f ir jai u\u017e i\u0161duotus vietinius skryd\u017eio bilietus, kuriais nepasinaudota, oro transporto bendrov\u0117 perveda fiksuot\u0105 sum\u0105, lygi\u0105 atitinkam\u0173 oro linij\u0173 metin\u0117s apyvartos procentinei daliai, min\u0117ta fiksuota suma yra suma, apmokestinama kaip atlygis u\u017e \u0161iuos bilietus, kadangi tarp suteikt\u0173 paslaug\u0173 ir \u0161iuo pagrindu gauto atlygio egzistuoja tiesioginis ry\u0161ys.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>ESTT i\u0161ai\u0161kino, jog oro transporto bendrov\u0117s vietini\u0173 skryd\u017ei\u0173 biliet\u0173 i\u0161davimas yra apmokestinamas PVM ir tais atvejais, kai keleiviai nepanaudoja biliet\u0173 bei jiems negali b\u016bti gr\u0105\u017einta suma u\u017e juos. \u0160i suma n\u0117ra laikoma kompensacija, skirta atlyginti \u017eal\u0105, kuri\u0105 bendrov\u0117 patyr\u0117 keleiviui nepasirod\u017eius, bet tai yra atlygis net ir tuo atveju, kai keleivis nepasinaudojo transportu. Apmokestinimo momentu [&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-3522","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>Europos S\u0105jungos Teisingumo Teismas \u2013 nepanaudot\u0173 vietini\u0173 skryd\u017ei\u0173 biliet\u0173 apmokestinimas PVM &#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\/europos-sajungos-teisingumo-teismas-nepanaudotu-vietiniu-skrydzio-bilietu-apmokestinimas\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Europos S\u0105jungos Teisingumo Teismas \u2013 nepanaudot\u0173 vietini\u0173 skryd\u017ei\u0173 biliet\u0173 apmokestinimas PVM &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"ESTT i\u0161ai\u0161kino, jog oro transporto bendrov\u0117s vietini\u0173 skryd\u017ei\u0173 biliet\u0173 i\u0161davimas yra apmokestinamas PVM ir tais atvejais, kai keleiviai nepanaudoja biliet\u0173 bei jiems negali b\u016bti gr\u0105\u017einta suma u\u017e juos. \u0160i suma n\u0117ra laikoma kompensacija, skirta atlyginti \u017eal\u0105, kuri\u0105 bendrov\u0117 patyr\u0117 keleiviui nepasirod\u017eius, bet tai yra atlygis net ir tuo atveju, kai keleivis nepasinaudojo transportu. 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