{"id":3336,"date":"2017-01-23T00:00:00","date_gmt":"2017-01-23T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/new-code-of-administrative-offences\/"},"modified":"2017-01-23T00:00:00","modified_gmt":"2017-01-23T00:00:00","slug":"new-code-of-administrative-offences","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/news\/new-code-of-administrative-offences\/","title":{"rendered":"New Code of Administrative Offences"},"content":{"rendered":"<div>\n<p>      Below is a short description of the main changes, related to the finances of legal entities or their branches \/ representatives: <\/p>\n<ul>\n<li>According to the Code, the fine could be imposed in the amount from EUR 10 to EUR 6.000;\u00a0 <\/li>\n<li>New provision was introduced, related to the preparation of transfer pricing documentation. Non\u2013compliance with the procedure of preparing transfer pricing documentation incurs the fine from EUR 1.400 to EUR 4.300 and repeated offense &#8211; from EUR 2.900 to EUR 5.800; <\/li>\n<li>Company\u2019s employee can be held liable for some committed violations, instead of a head of the company, for example, if a responsible employee does not issue a cash voucher, then the fine can be imposed on this employee personally, in the amount from EUR 60 to EUR 140; <\/li>\n<li>Tax evasion, which does not exceed 10 base amounts of fines and penalties (currently EUR 376,60), will be subject to an administrative liability, instead of criminal liability and incurs the fine from EUR 150 to EUR 600; <\/li>\n<li>New ground for the exemption from the administrative liability was established &#8211; the sanctions for improper implementation is not applied to a company if the company followed written or publicly available comments published by the authorised institution. The Code indicates exceptions when the ground mentioned above is not applied.\u00a0 <\/li>\n<\/ul><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Below is a short description of the main changes, related to the finances of legal entities or their branches \/ representatives: According to the Code, the fine could be imposed in the amount from EUR 10 to EUR 6.000;\u00a0 New provision was introduced, related to the preparation of transfer pricing documentation. Non\u2013compliance with the procedure [&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-3336","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>New Code of Administrative Offences &#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\/news\/new-code-of-administrative-offences\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Code of Administrative Offences &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Below is a short description of the main changes, related to the finances of legal entities or their branches \/ representatives: According to the Code, the fine could be imposed in the amount from EUR 10 to EUR 6.000;\u00a0 New provision was introduced, related to the preparation of transfer pricing documentation. 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