{"id":3536,"date":"2015-10-23T00:00:00","date_gmt":"2015-10-23T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/europos-sajungos-teisingumo-teismas-apmokestinamieji-asmenys\/"},"modified":"2015-10-23T00:00:00","modified_gmt":"2015-10-23T00:00:00","slug":"europos-sajungos-teisingumo-teismas-apmokestinamieji-asmenys","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/europos-sajungos-teisingumo-teismas-apmokestinamieji-asmenys\/","title":{"rendered":"Europos S\u0105jungos\nTeisingumo Teismas \u2013 Apmokestinamieji asmenys"},"content":{"rendered":"<div>\n<p>      Byloje buvo pra\u0161oma i\u0161ai\u0161kinti, ar biud\u017eetiniai vienetai, vykdantys savivaldyb\u0117s jiems pavest\u0105 ekonomin\u0119 veikl\u0105, gali b\u016bti\u00a0laikomi PVM apmokestinamaisiais asmenimis. \u0160ie vienetai neprisiima su nurodytos veiklos vykdymu susijusios <b>ekonomin\u0117s rizikos, nes neturi nuosavo turto, negauna nuosav\u0173 pajam\u0173 ir nepadengia \u0161ios veiklos i\u0161laid\u0173<\/b>, nes gautos pajamos pervedamos \u012f savivaldyb\u0117s biud\u017eet\u0105, o i\u0161laidos dengiamos tiesiogiai i\u0161 savivaldyb\u0117s biud\u017eeto. <\/p>\n<p>ESTT i\u0161ai\u0161kino,\u00a0kad \u0161ie ekonominiai vienetai veikl\u0105 vykd\u0117 savivaldyb\u0117s vardu, t.y. <b>nesavaranki\u0161kai<\/b>, ir atskirai <b>PVM apmokestinamaisiais vienetais neturi b\u016bti pripa\u017einti<\/b>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Byloje buvo pra\u0161oma i\u0161ai\u0161kinti, ar biud\u017eetiniai vienetai, vykdantys savivaldyb\u0117s jiems pavest\u0105 ekonomin\u0119 veikl\u0105, gali b\u016bti\u00a0laikomi PVM apmokestinamaisiais asmenimis. \u0160ie vienetai neprisiima su nurodytos veiklos vykdymu susijusios ekonomin\u0117s rizikos, nes neturi nuosavo turto, negauna nuosav\u0173 pajam\u0173 ir nepadengia \u0161ios veiklos i\u0161laid\u0173, nes gautos pajamos pervedamos \u012f savivaldyb\u0117s biud\u017eet\u0105, o i\u0161laidos dengiamos tiesiogiai i\u0161 savivaldyb\u0117s biud\u017eeto. ESTT [&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-3536","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 Apmokestinamieji asmenys &#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-apmokestinamieji-asmenys\/\" \/>\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 Apmokestinamieji asmenys &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Byloje buvo pra\u0161oma i\u0161ai\u0161kinti, ar biud\u017eetiniai vienetai, vykdantys savivaldyb\u0117s jiems pavest\u0105 ekonomin\u0119 veikl\u0105, gali b\u016bti\u00a0laikomi PVM apmokestinamaisiais asmenimis. \u0160ie vienetai neprisiima su nurodytos veiklos vykdymu susijusios ekonomin\u0117s rizikos, nes neturi nuosavo turto, negauna nuosav\u0173 pajam\u0173 ir nepadengia \u0161ios veiklos i\u0161laid\u0173, nes gautos pajamos pervedamos \u012f savivaldyb\u0117s biud\u017eet\u0105, o i\u0161laidos dengiamos tiesiogiai i\u0161 savivaldyb\u0117s biud\u017eeto. 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