{"id":3716,"date":"2016-09-28T00:00:00","date_gmt":"2016-09-28T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/par-pvn-rekina-obligati-noradamam-zinam\/"},"modified":"2016-09-28T00:00:00","modified_gmt":"2016-09-28T00:00:00","slug":"par-pvn-rekina-obligati-noradamam-zinam","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/par-pvn-rekina-obligati-noradamam-zinam\/","title":{"rendered":"Par PVN r\u0113\u0137in\u0101 oblig\u0101ti\nnor\u0101d\u0101m\u0101m zi\u0146\u0101m\u00a0"},"content":{"rendered":"
\n

Ja r\u0113\u0137in\u0101 nor\u0101d\u012btais sa\u0146emt\u0101 pakalpojuma apraksts nav pietiekami detaliz\u0113ts, vai tas pakalpojuma sa\u0146\u0113m\u0113jam var liegt ties\u012bbas atskait\u012bt priek\u0161nodokli? Ja r\u0113\u0137in\u0101 nav ietverts sa\u0146\u0113m\u0113ja PVN re\u0123istr\u0101cijas numurs, bet r\u0113\u0137ins tiek papildin\u0101ts ar tr\u016bksto\u0161o inform\u0101ciju v\u0113l\u0101k, vai tas var ietekm\u0113t br\u012bdi, kad ir ties\u012bbas uz priek\u0161nodok\u013ca atskait\u012bjumu? Atbildes uz \u0161iem jaut\u0101jumiem sniedz Eiropas Savien\u012bbas Tiesas (\u2018EST\u2019) 2016.gada 15.septembra liet\u0101s C-516\/14 un C-518\/14.\u00a0<\/p>\n

R\u0113\u0137ina neatbilst\u012bba noteikt\u0101m pras\u012bb\u0101m un ties\u012bbas uz priek\u0161nodokli<\/b>\u00a0<\/p>\n

Liet\u0101 C-516\/14<\/i><\/b> bija situ\u0101cija, kur Portug\u0101l\u0113 re\u0123istr\u0113ts uz\u0146\u0113mums izmantoja k\u0101das advok\u0101tu biedr\u012bbas juridiskos pakalpojumus, par kuriem tika sa\u0146emti r\u0113\u0137ini. Tajos nor\u0101d\u012bto sniegto pakalpojumu apraksti bija juridiskie pakalpojumi vai honor\u0101ri par juridiskiem pakalpojumiem, kas sniegti noteikt\u0101 laikposm\u0101, kas p\u0101rsvar\u0101 bija vair\u0101ki m\u0113ne\u0161i vai pat nepilns gads. \u00a0\u00a0<\/p>\n

Veicot nodok\u013ca p\u0101rbaudi, Portug\u0101les nodok\u013cu administr\u0101cija uzskat\u012bja, ka uz\u0146\u0113mumam nebija ties\u012bbu atskait\u012bt PVN par min\u0113tajiem juridiskajiem pakalpojumiem, jo nodok\u013ca r\u0113\u0137inos nor\u0101d\u012btie apraksti nav pietiekami un neatbilst ne valsts ties\u012bbu normu pras\u012bb\u0101m, ne Direkt\u012bvas 2006\/112\/EK (\u2018PVN Direkt\u012bva\u2019) pras\u012bb\u0101m. Uz\u0146\u0113mums iesniedza papildu dokumentus, kuros ietilpa detaliz\u0113t\u0101ks apl\u016bkoto juridisko pakalpojumu izkl\u0101sts, bet nodok\u013cu administr\u0101cija tos ne\u0146\u0113ma v\u0113r\u0101, jo uzskat\u012bja, ka r\u0113\u0137inu neatbilst\u012bba likum\u0101 noteikt\u0101m pras\u012bb\u0101m nevar tikt labota, pievienojot pielikumus ar tr\u016bksto\u0161iem elementiem, jo \u0161ie papildin\u0101jumi nav uzskat\u0101mi par r\u0113\u0137iniem \u201cl\u012bdzv\u0113rt\u012bgiem dokumentiem\u201d. \u00a0<\/p>\n

Liet\u0101 C-516\/14 EST nosprieda, ka:<\/p>\n

1) \u00a0 \u00a0 r\u0113\u0137inos nor\u0101d\u012btais dar\u012bjuma apraksts neatbilst PVN Direkt\u012bvas pras\u012bb\u0101m,\u00a0<\/p>\n

2) \u00a0 \u00a0 tom\u0113r, lai rastos ties\u012bbas uz PVN atskait\u012bjumu, b\u016btiskais nosac\u012bjums ir tas, ka preces vai pakalpojumi ir j\u0101izmanto ar nodokli apliekam\u0101m vajadz\u012bb\u0101m un ka \u0161\u012bs preces pieg\u0101d\u0101ja vai pakalpojumus sniedza cits PVN maks\u0101t\u0101js. R\u012bc\u012bb\u0101 eso\u0161s PVN r\u0113\u0137ins, kas izrakst\u012bts atbilsto\u0161i PVN Direkt\u012bvas pras\u012bb\u0101m, ir form\u0101ls min\u0113to ties\u012bbu \u012bsteno\u0161anas nosac\u012bjums. PVN neitralit\u0101tes princips prasa, lai PVN priek\u0161nodok\u013ca atskait\u012b\u0161ana notiktu tad, ja ir izpild\u012btas b\u016btisk\u0101s pras\u012bbas, pat ja nodok\u013ca maks\u0101t\u0101js nav izpild\u012bjis noteiktas form\u0101las pras\u012bbas. L\u012bdz ar to, ja nodok\u013cu administr\u0101cijas r\u012bc\u012bb\u0101 ir nepiecie\u0161am\u0101 inform\u0101cija, lai konstat\u0113tu, ka b\u016btisk\u0101s pras\u012bbas ir izpild\u012btas, t\u0101 attiec\u012bb\u0101 uz nodok\u013ca maks\u0101t\u0101ja ties\u012bb\u0101m atskait\u012bt priek\u0161nodokli nevar atteikt, kaut ar\u012b r\u0113\u0137ins neatbilst form\u0101l\u0101m pras\u012bb\u0101m.\u00a0<\/p>\n

3) \u00a0 \u00a0 Ja netiek pild\u012btas form\u0101l\u0101s pras\u012bbas saist\u012bb\u0101 ar ties\u012bbu uz PVN atskait\u012bjumu \u012bsteno\u0161anu, dal\u012bbvalstis ir ties\u012bgas paredz\u0113t sankcijas. T\u0101d\u0113\u013c vajadz\u012bbas gad\u012bjum\u0101 nodok\u013cu administr\u0101cija var noteikt naudas sodu atbilsto\u0161i p\u0101rk\u0101puma smagumam, bet nevis atteikt priek\u0161nodok\u013ca atskait\u012bjumu. \u00a0<\/p>\n

R\u0113\u0137ina korekcija un priek\u0161nodok\u013ca atskait\u012b\u0161anas br\u012bdis<\/b>\u00a0<\/p>\n

Liet\u0101 C-518\/14<\/i><\/b> str\u012bds bija starp V\u0101cijas uz\u0146\u0113mumu un t\u0101s nodok\u013cu administr\u0101ciju. \u0160aj\u0101 liet\u0101 nodok\u013ca maks\u0101t\u0101js sav\u0101 nodok\u013cu deklar\u0101cij\u0101 k\u0101 priek\u0161nodokli bija iek\u013c\u0101vis samaks\u0101to PVN par sa\u0146emtiem pakalpojumiem no saviem dar\u012bjuma partneriem. Nodok\u013cu administr\u0101cija p\u0101rbaudes laik\u0101 konstat\u0113ja, ka r\u0113\u0137inos nav iek\u013cauts pakalpojuma sa\u0146\u0113m\u0113ja PVN re\u0123istr\u0101cijas numurs. Turkl\u0101t r\u0113\u0137inos nav biju\u0161as nor\u0101des ar\u012b uz k\u0101du citu dokumentu, no kura var\u0113tu tikt secin\u0101ta \u0161\u012b tr\u016bksto\u0161\u0101 inform\u0101cija.\u00a0<\/p>\n

V\u0113l\u0101k p\u0101rbaudes laik\u0101 (pirms administrat\u012bv\u0101 l\u0113muma izdo\u0161anas) uz\u0146\u0113mums kori\u0123\u0113ja r\u0113\u0137inus, pievienojot PVN re\u0123istr\u0101cijas numuru. Tom\u0113r V\u0101cijas nodok\u013cu administr\u0101cija nol\u0113ma, ka atskait\u012b\u0161anas nosac\u012bjumi nav tiku\u0161i izpild\u012bti r\u0113\u0137ina sa\u0146em\u0161anas br\u012bd\u012b (2008.-2011.gad\u0101), l\u012bdz ar to ties\u012bbas uz PVN atskait\u012b\u0161anu ir \u012bstenotas tikai br\u012bd\u012b, kad tika kori\u0123\u0113ts s\u0101kotn\u0113jais r\u0113\u0137ins (2013.gad\u0101). \u0160aj\u0101 liet\u0101 nebija str\u012bds, ka r\u0113\u0137inos nebija iek\u013cauta PVN normat\u012bvajos aktos noteikt\u0101 inform\u0101cija, bet gan par br\u012bdi, kad var tikt \u012bstenotas ties\u012bbas uz PVN atskait\u012b\u0161anu, proti, br\u012bd\u012b, kad r\u0113kini ir sa\u0146emti vai tikai tad, kad r\u0113\u0137ini ir papildin\u0101ti ar tr\u016bksto\u0161o inform\u0101ciju (t.i. PVN numuru). \u00a0<\/p>\n

EST nor\u0101d\u012bja, ka atbilsto\u0161i PVN Direkt\u012bvas 179. un 178.panta regul\u0113jumam izriet, ka ties\u012bbas uz PVN atskait\u012b\u0161anu ir j\u0101\u012bsteno taj\u0101 laikposm\u0101, kur\u0101, pirmk\u0101rt, \u0161\u012bs ties\u012bbas ir radu\u0161\u0101s un, otrk\u0101rt, kur\u0101 nodok\u013cu maks\u0101t\u0101ja r\u012bc\u012bb\u0101 ir r\u0113\u0137ins. \u00a0<\/p>\n

Ar\u012b \u0161aj\u0101 liet\u0101 EST nor\u0101da, ka PVN neitralit\u0101tes pamatprincips prasa, lai PVN priek\u0161nodok\u013ca atskait\u012b\u0161ana notiktu tad, ja ir izpild\u012bti b\u016btiskie nosac\u012bjumi, lai ar\u012b nodok\u013ca maks\u0101t\u0101js nav izpild\u012bjis noteiktas form\u0101las pras\u012bbas. \u0145emot v\u0113r\u0101, ka r\u0113\u0137in\u0101 paredz\u0113t\u0101 inform\u0101cija ir form\u0101ls, nevis b\u016btiskais nosac\u012bjums, \u0161\u012bs lietas izskat\u012btaj\u0101 gad\u012bjum\u0101 ties\u012bbas uz PVN atskait\u012b\u0161anu \u012bstenojas jau br\u012bd\u012b, kad b\u016btiskie nosac\u012bjumi tika izpild\u012bti, neatkar\u012bgi no t\u0101, ka v\u0113l\u0101k r\u0113\u0137ins tika papildin\u0101ts ar tr\u016bksto\u0161o inform\u0101ciju. \u00a0<\/p>\n

Ar\u012b \u0161aj\u0101 liet\u0101 EST nor\u0101d\u012bja, lai sod\u012btu par form\u0101lo pras\u012bbu neiev\u0113ro\u0161anu, var tikt noteikts cita veida sods, nevis priek\u0161nodok\u013ca atskait\u012b\u0161anas ties\u012bbu atlik\u0161ana, kas, savuk\u0101rt, ir pretrun\u0101 ar PVN Direkt\u012bv\u0101 noteikt\u0101 m\u0113r\u0137a sasnieg\u0161anu.<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Ja r\u0113\u0137in\u0101 nor\u0101d\u012btais sa\u0146emt\u0101 pakalpojuma apraksts nav pietiekami detaliz\u0113ts, vai tas pakalpojuma sa\u0146\u0113m\u0113jam var liegt ties\u012bbas atskait\u012bt priek\u0161nodokli? Ja r\u0113\u0137in\u0101 nav ietverts sa\u0146\u0113m\u0113ja PVN re\u0123istr\u0101cijas numurs, bet r\u0113\u0137ins tiek papildin\u0101ts ar tr\u016bksto\u0161o inform\u0101ciju v\u0113l\u0101k, vai tas var ietekm\u0113t br\u012bdi, kad ir ties\u012bbas uz priek\u0161nodok\u013ca atskait\u012bjumu? Atbildes uz \u0161iem jaut\u0101jumiem sniedz Eiropas Savien\u012bbas Tiesas (\u2018EST\u2019) 2016.gada […]<\/p>\n","protected":false},"author":16,"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":[117],"class_list":["post-3716","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nPar PVN r\u0113\u0137in\u0101 oblig\u0101ti nor\u0101d\u0101m\u0101m zi\u0146\u0101m\u00a0 – Leinonen Latvia<\/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\/lva\/lv\/news\/par-pvn-rekina-obligati-noradamam-zinam\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Par PVN r\u0113\u0137in\u0101 oblig\u0101ti nor\u0101d\u0101m\u0101m zi\u0146\u0101m\u00a0 – Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Ja r\u0113\u0137in\u0101 nor\u0101d\u012btais sa\u0146emt\u0101 pakalpojuma apraksts nav pietiekami detaliz\u0113ts, vai tas pakalpojuma sa\u0146\u0113m\u0113jam var liegt ties\u012bbas atskait\u012bt priek\u0161nodokli? Ja r\u0113\u0137in\u0101 nav ietverts sa\u0146\u0113m\u0113ja PVN re\u0123istr\u0101cijas numurs, bet r\u0113\u0137ins tiek papildin\u0101ts ar tr\u016bksto\u0161o inform\u0101ciju v\u0113l\u0101k, vai tas var ietekm\u0113t br\u012bdi, kad ir ties\u012bbas uz priek\u0161nodok\u013ca atskait\u012bjumu? 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