{"id":16031,"date":"2019-07-04T06:59:06","date_gmt":"2019-07-04T03:59:06","guid":{"rendered":"http:\/\/www.teise.pro\/?p=16031"},"modified":"2019-07-03T21:26:30","modified_gmt":"2019-07-03T18:26:30","slug":"lvat-vmi-turi-atsakyti-i-prasymus-del-ipareigojancio-sprendimo-ir-negali-buti-atsisakoma-priimti-sprendima-tuo-pagrindu-kad-klausimas-yra-aiskus-ir-nesudetingas","status":"publish","type":"post","link":"https:\/\/www.teise.pro\/index.php\/2019\/07\/04\/lvat-vmi-turi-atsakyti-i-prasymus-del-ipareigojancio-sprendimo-ir-negali-buti-atsisakoma-priimti-sprendima-tuo-pagrindu-kad-klausimas-yra-aiskus-ir-nesudetingas\/","title":{"rendered":"LVAT: VMI turi atsakyti \u012f pra\u0161ymus d\u0117l \u012fpareigojan\u010dio sprendimo ir negali b\u016bti atsisakoma priimti sprendim\u0105 tuo pagrindu, kad klausimas yra ai\u0161kus ir nesud\u0117tingas"},"content":{"rendered":"

Bir\u017eelio 26 dien\u0105 Lietuvos vyriausiasis administracinis teismas (LVAT) pri\u0117m\u0117 nutart\u012f<\/a> byloje d\u0117l pareigos Valstyb\u0117s mokes\u010di\u0173 inspekcijai (VMI) atsakyti \u012f pra\u0161ymus d\u0117l \u012fpareigojan\u010dio sprendimo. Bendrov\u0117 kreip\u0117si \u012f VMI\u00a0su pra\u0161ymu pateikti paai\u0161kinim\u0105 d\u0117l mokestini\u0173 pasekmi\u0173 perleid\u017eiant reikalavimo teis\u0119 \u012f skol\u0105 ir\u00a0netesyb\u0173 priskyrimo neapmokestinamosioms pajamoms.\u00a0Bendrov\u0117 VMI Teis\u0117s departamento\u00a0ra\u0161tu\u00a0pateikt\u0105 konsultacij\u0105 gavo anks\u010diau nei VMI\u00a0sprendim\u0105 perduoti nagrin\u0117ti jos pra\u0161ym\u0105 tam pa\u010diam Teis\u0117s departamentui.<\/p>\n

LVAT teis\u0117j\u0173 kolegija i\u0161ai\u0161kino, kaip VMI turi atsakyti \u012f pra\u0161ymus d\u0117l \u012fpareigojan\u010dio sprendimo ir kad negali b\u016bti atsisakoma priimti \u012fpareigojant\u012f sprendim\u0105 tuo pagrindu, kad klausimas yra ai\u0161kus ir nesud\u0117tingas, jeigu pra\u0161ymas atitinka \u012fstatymo reikalavimus.\u00a0<\/span><\/a><\/p>\n

Mokes\u010dio mok\u0117tojo pra\u0161ym\u0105 pritarti jo si\u016blomam mokes\u010di\u0173 teis\u0117s akt\u0173 nuostat\u0173 taikymui b\u016bsimajam sandoriui\u00a0atitinkant nustatytus reikalavimus, mokes\u010di\u0173 administratorius privalo i\u0161nagrin\u0117ti tok\u012f mokes\u010di\u0173 mok\u0117tojo pra\u0161ym\u0105 ir pritarti arba\u00a0nepritarti pra\u0161yme nurodytam mokes\u010di\u0173 teis\u0117s akt\u0173 nuostat\u0173 taikymui b\u016bsimajam sandoriui.<\/p>\n

Mokes\u010di\u0173 administratoriaus i\u0161ankstinio\u00a0\u012fsipareigojimo d\u0117l mokes\u010di\u0173 teis\u0117s akt\u0173 nuostat\u0173 taikymo institutas pirmiausia yra \u012ftvirtintas ir sureglamentuotas Mokes\u010di\u0173 administravimo \u012fstatymo (MA\u012e) 37(1) straipsniu. Pagal MA\u012e\u00a037(1) straipsnio 1 dal\u012f mokes\u010di\u0173 mok\u0117tojas\u00a0turi teis\u0119 kreiptis \u012f mokes\u010di\u0173 administratori\u0173 su pra\u0161ymu d\u0117l mokes\u010di\u0173 administratoriaus i\u0161ankstinio\u00a0\u012fsipareigojimo\u00a0d\u0117l mokes\u010di\u0173 teis\u0117s akt\u0173 nuostat\u0173\u00a0taikymo\u00a0b\u016bsimajam sandoriui, o mokes\u010di\u0173 administratorius privalo d\u0117l tokio pra\u0161ymo priimti vien\u0105 i\u0161 jau min\u0117t\u0173 sprendim\u0173: pritarti arba\u00a0nepritarti pra\u0161yme nurodytam mokes\u010di\u0173 teis\u0117s akt\u0173 nuostat\u0173 taikymui b\u016bsimajam sandoriui.<\/p>\n

VMI sprendime nurodomos Taisykl\u0117s\u00a0priimtos MA\u012e\u00a037(1) straipsnio\u00a08\u00a0dalies\u00a0pagrindu. Min\u0117toje straipsnio dalyje nustatyta, kad MA\u012e\u00a037(1) straipsnyje nurodyto pra\u0161ymo pateikimo ir nagrin\u0117jimo tvark\u0105, pra\u0161ymo form\u0105, mokes\u010di\u0173 administratoriaus sprendimo d\u0117l pra\u0161ymo pri\u0117mimo ir sprendimo pakeitimo tvark\u0105, atitinkamo sprendimo form\u0105 nustato centrinis mokes\u010di\u0173 administratorius. Centrinis mokes\u010di\u0173 administratorius turi teis\u0119 nustatyti prie pra\u0161ymo prid\u0117tin\u0173 dokument\u0173 s\u0105ra\u0161\u0105.<\/p>\n

Tuo pagrindu darytina i\u0161vada, kad min\u0117tos Taisykl\u0117s, kaip \u017eemesn\u0117s galios norminis teis\u0117s aktas, detalizuojantis MA\u012e\u00a037(1) straipsn\u012f, yra skirtos tik nustatyti proced\u016brinio pob\u016bd\u017eio tvark\u0105, pagal kuri\u0105 teikiamas ir nagrin\u0117jamas mokes\u010di\u0173 mok\u0117tojo pra\u0161ymas d\u0117l mokes\u010di\u0173 administratoriaus i\u0161ankstinio \u012fsipareigojimo\u00a0d\u0117l mokes\u010di\u0173 teis\u0117s akt\u0173 nuostat\u0173 taikymo\u00a0b\u016bsimajam sandoriui. Tod\u0117l mokes\u010di\u0173 administratoriaus i\u0161ankstinio \u012fsipareigojimo d\u0117l mokes\u010di\u0173 teis\u0117s akt\u0173 nuostat\u0173 taikymo\u00a0b\u016bsimajam sandoriui\u00a0institutas vadovaujantis Taisykli\u0173 nuostatomis\u00a0negali b\u016bti ai\u0161kinamas ir taikomas tokiu b\u016bdu, kad b\u016bt\u0173 paneigiamos MA\u012e\u00a037(1) straipsnio nuostatos \u2013 \u0161iuo \u012fstatymo straipsniu garantuojamos mokes\u010di\u0173 mok\u0117tojo teis\u0117s.<\/p>\n","protected":false},"excerpt":{"rendered":"

Bir\u017eelio 26 dien\u0105 Lietuvos vyriausiasis administracinis teismas (LVAT) pri\u0117m\u0117 nutart\u012f byloje d\u0117l pareigos Valstyb\u0117s mokes\u010di\u0173 inspekcijai (VMI) atsakyti \u012f pra\u0161ymus d\u0117l \u012fpareigojan\u010dio sprendimo. Bendrov\u0117 kreip\u0117si \u012f VMI\u00a0su pra\u0161ymu pateikti paai\u0161kinim\u0105 d\u0117l mokestini\u0173 pasekmi\u0173 perleid\u017eiant reikalavimo teis\u0119 \u012f skol\u0105 ir\u00a0netesyb\u0173 priskyrimo neapmokestinamosioms pajamoms.\u00a0Bendrov\u0117 VMI Teis\u0117s departamento\u00a0ra\u0161tu\u00a0pateikt\u0105 konsultacij\u0105 gavo anks\u010diau nei VMI\u00a0sprendim\u0105 perduoti nagrin\u0117ti jos pra\u0161ym\u0105 tam …<\/p>\n","protected":false},"author":2,"featured_media":16033,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","duration":"","filesize":"","date_recorded":"","explicit":"","block":"","filesize_raw":""},"categories":[32],"tags":[1715,438,274,482],"_links":{"self":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/16031"}],"collection":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/comments?post=16031"}],"version-history":[{"count":3,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/16031\/revisions"}],"predecessor-version":[{"id":16035,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/16031\/revisions\/16035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media\/16033"}],"wp:attachment":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media?parent=16031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/categories?post=16031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/tags?post=16031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}