{"id":33102,"date":"2021-10-29T15:19:44","date_gmt":"2021-10-29T12:19:44","guid":{"rendered":"https:\/\/www.teise.pro\/?p=33102"},"modified":"2021-10-29T15:19:46","modified_gmt":"2021-10-29T12:19:46","slug":"estt-isaiskino-su-pvm-grazinimu-susijusias-nuostatas","status":"publish","type":"post","link":"https:\/\/www.teise.pro\/index.php\/2021\/10\/29\/estt-isaiskino-su-pvm-grazinimu-susijusias-nuostatas\/","title":{"rendered":"ESTT i\u0161ai\u0161kino su PVM gr\u0105\u017einimu susijusias nuostatas"},"content":{"rendered":"\n

Europos S\u0105jungos Teisingumo Teismas (ESTT arba Teisingumo teismas) \u0161\u012f ruden\u012f pri\u0117m\u0117 du su PVM gr\u0105\u017einimu verslui susijusius sprendimus: viename i\u0161ai\u0161kino kaip turi b\u016bti taikomas gero administravimo principas, kitame\u00a0 \u2013 kokios pasekm\u0117s gali kilti verslininkams delsiant mokes\u010diui administratoriui pateikti pra\u0161omus dokumentus.\u00a0\u0160ie i\u0161ai\u0161kinimai susij\u0119s su atvejais, kai Lietuvos arba kit\u0173 ES valstybi\u0173 \u00a0apmokestinamieji asmenys susigr\u0105\u017eina kitose ES valstyb\u0117se\u00a0nar\u0117se sumok\u0117t\u0105 PVM.<\/p>\n\n\n\n

Pirmajame \u0161i\u0173 met\u0173 spalio 21 dien\u0105 priimtame sprendime (C\u2011396\/20) <\/a>ESTT i\u0161ai\u0161kino, ko reikalauja gero administravimo principas gr\u0105\u017einant PVM. \u00a0<\/p>\n\n\n\n

ESTT u\u017edraud\u0117 mokes\u010di\u0173 administratoriui gr\u0105\u017einti tik pra\u0161yme nurodyt\u0105 PVM sum\u0105, jei mokes\u010di\u0173 administratorius nustato, kad gali b\u016bti gr\u0105\u017einta daugiau. Gero administravimo principas reikalauja, kad jei PVM s\u0105skaitose fakt\u016brose nurodyta PVM suma teori\u0161kai suteikia \u012fmonei teis\u0119 \u012f didesn\u0117s PVM sumos gr\u0105\u017einim\u0105 nei ta, kurios ji papra\u0161\u0117 pra\u0161yme, mokes\u010di\u0173 administracijos darbuotojas privalo nurodyti mok\u0117tojui patikslinti pra\u0161ym\u0105,  kad gal\u0117t\u0173  gr\u0105\u017einti daugiau, t. y. tiek kiek priklauso.<\/p>\n\n\n\n

Pra\u0161ymas Teisingumo teismui priimti prejudicin\u012f sprendim\u0105 pateiktas d\u0117l 2008 m. vasario 12 d. Tarybos direktyvos 2008\/9\/EB, nustatan\u010dios Direktyvoje 2006\/112\/EB numatyto PVM gr\u0105\u017einimo apmokestinamiesiems asmenims, kurie n\u0117ra \u012fsisteig\u0119 PVM gr\u0105\u017einan\u010dioje valstyb\u0117je nar\u0117je, o yra \u012fsisteig\u0119 kitoje valstyb\u0117je nar\u0117je, taisykles, 20 straipsnio 1 dalies i\u0161ai\u0161kinimo. \u0160is pra\u0161ymas pateiktas nagrin\u0117jant CHEP Equipment Pooling NV ir Nacionalinio mokes\u010di\u0173 ir muit\u0173 administratoriaus skund\u0173 direkcijos, Vengrija) gin\u010d\u0105.<\/p>\n\n\n\n

ESTT pabr\u0117\u017e\u0117, jog Direktyvos 2008\/9 20 straipsnio 1 dalis, siejama su mokes\u010di\u0173 neutralumo ir gero administravimo principais, turi b\u016bti ai\u0161kinama taip, kad jei mokest\u012f gr\u0105\u017einan\u010dios valstyb\u0117s nar\u0117s mokes\u010di\u0173 administratorius, prireikus atsi\u017evelgdamas \u012f apmokestinamojo asmens pateikt\u0105 papildom\u0105 informacij\u0105, \u012fsitikina, kad i\u0161 tikr\u0173j\u0173 sumok\u0117ta pirkimo PVM suma, kokia nurodyta prie pra\u0161ymo gr\u0105\u017einti mokest\u012f pateiktoje s\u0105skaitoje fakt\u016broje, yra didesn\u0117 nei nurodytoji \u0161iame pra\u0161yme, \u0161iam administratoriui draud\u017eiama<\/em> gr\u0105\u017einti tik pastarosios sumos dyd\u017eio PVM, prie\u0161 tai r\u016bpestingai ir tinkamiausiomis priemon\u0117mis nenurod\u017eius apmokestinamajam asmeniui i\u0161taisyti pra\u0161ym\u0105 gr\u0105\u017einti mokest\u012f. I\u0161taisytas pra\u0161ymas  laikomas pateiktu pirminio pra\u0161ymo pateikimo dien\u0105.<\/p>\n\n\n\n

Iki \u0161io i\u0161ai\u0161kinimo mokes\u010di\u0173 administratorius laik\u0117, kad jis privalo remtis pra\u0161yme nurodyta PVM suma ir negali gr\u0105\u017einti daugiau nei nurodyta pra\u0161yme,  t. y. mokes\u010di\u0173 administratorius negali nukrypti nuo  pra\u0161yme nurodytos PVM sumos \u012f didesn\u0119 pus\u0119. <\/p>\n\n\n\n

Kitame sprendime (2021-09-09 sprendimas byloje C-294\/20<\/a> GE Auto Service Leasing GmbH prie\u0161 Tribunal Econ\u00f3mico Administrativo Central (Ispanija)) ESTT grie\u017etai pasisak\u0117 d\u0117l atvej\u0173, kai verslininkai delsia pateikti mokes\u010di\u0173 administratoriaus pra\u0161omus dokumentus d\u0117l PVM gr\u0105\u017einimo. Pagal gin\u010de nagrin\u0117jam\u0105 situacij\u0105 Vokietijoje \u012fsisteigusi \u012fmon\u0117 pateik\u0117 Ispanijos mokes\u010di\u0173 administratoriui pra\u0161ymus gr\u0105\u017einti PVM. Nors mokes\u010di\u0173 administratorius kelis kartus pra\u0161\u0117 pateikti dokumentus (PVM s\u0105skaitas fakt\u016bras ir kt.), pagrind\u017eian\u010dius teis\u0119 susigr\u0105\u017einti Ispanijoje sumok\u0117t\u0105 PVM, mokes\u010di\u0173 mok\u0117tojas pra\u0161omus dokumentus pateik\u0117 tik mokes\u010di\u0173 mok\u0117tojo skund\u0105 nagrin\u0117jan\u010diam teismui.<\/p>\n\n\n\n

ESTT nurod\u0117, kad galima atmesti mokes\u010di\u0173 mok\u0117tojo pra\u0161ym\u0105 gr\u0105\u017einti PVM, jeigu asmuo per nustatytus terminus nepateik\u0117 mokes\u010di\u0173 administratoriui dokument\u0173 ir informacijos, reikaling\u0173 \u012frodyti jo teisei \u012f PVM gr\u0105\u017einim\u0105, nors  mokes\u010di\u0173 administratorius pra\u0161\u0117 t\u0105 padaryti. Tokia nuostata taikoma, neatsi\u017evelgiant \u012f tai, kad \u012fmon\u0117 pateik\u0117 \u0161iuos dokumentus nagrin\u0117jant skund\u0105 d\u0117l sprendimo atsisakyti gr\u0105\u017einti PVM ne teismo tvarka arba teisme, su s\u0105lyga, kad laikomasi lygiaverti\u0161kumo ir veiksmingumo princip\u0173.<\/p>\n\n\n\n

\u0160ie sprendimai aktual\u016bs verslo asmenims, kurie pateikia pra\u0161ymus gr\u0105\u017einti kitose ES valstyb\u0117se sumok\u0117t\u0105 PVM.\u00a0 Verslininkai\u00a0 elektroninius pra\u0161ymus gr\u0105\u017einti PVM kitoms ES valstyb\u0117ms nar\u0117ms turi pateikti per savo mokes\u010di\u0173 administratori\u0173 iki kit\u0173 met\u0173 rugs\u0117jo 30 dienos.<\/p>\n\n\n\n

Mokestini\u0173 gin\u010d\u0173 komisijos informacija<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Europos S\u0105jungos Teisingumo Teismas (ESTT arba Teisingumo teismas) \u0161\u012f ruden\u012f pri\u0117m\u0117 du su PVM gr\u0105\u017einimu verslui susijusius sprendimus: viename i\u0161ai\u0161kino kaip turi b\u016bti taikomas gero administravimo principas, kitame\u00a0 \u2013 kokios pasekm\u0117s gali kilti verslininkams delsiant mokes\u010diui administratoriui pateikti pra\u0161omus dokumentus.\u00a0\u0160ie i\u0161ai\u0161kinimai susij\u0119s su atvejais, kai Lietuvos arba kit\u0173 ES valstybi\u0173 \u00a0apmokestinamieji asmenys susigr\u0105\u017eina kitose ES …<\/p>\n","protected":false},"author":2,"featured_media":33104,"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":[27,32],"tags":[108,2115,274,299],"_links":{"self":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/33102"}],"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=33102"}],"version-history":[{"count":1,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/33102\/revisions"}],"predecessor-version":[{"id":33107,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/33102\/revisions\/33107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media\/33104"}],"wp:attachment":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media?parent=33102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/categories?post=33102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/tags?post=33102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}