{"id":13543,"date":"2017-10-05T14:16:34","date_gmt":"2017-10-05T11:16:34","guid":{"rendered":"https:\/\/motieka.com\/?p=13543"},"modified":"2022-12-28T17:09:47","modified_gmt":"2022-12-28T14:09:47","slug":"pergale-pries-mokesciu-administratoriu-byloje-del-nuostoliu-perkelimo","status":"publish","type":"post","link":"https:\/\/motieka.com\/lt\/naujienos\/pergale-pries-mokesciu-administratoriu-byloje-del-nuostoliu-perkelimo\/","title":{"rendered":"Pergal\u0117 prie\u0161 mokes\u010di\u0173 administratori\u0173 byloje d\u0117l nuostoli\u0173 perk\u0117limo"},"content":{"rendered":"<p>M\u016bs\u0173 mokes\u010di\u0173 komanda atstovavo energetikos sektoriuje veikian\u010diai bendrovei mokestiniame gin\u010de d\u0117l mokestini\u0173 nuostoli\u0173 perk\u0117limo tarp \u012fmoni\u0173 grup\u0117s ir pelno mokes\u010dio susima\u017einimo. Byla buvo susijusi su turinio vir\u0161enyb\u0117s prie\u0161 form\u0105 principo taikymu ir \u012fstatym\u0173 leid\u0117jo, kuris pri\u0117m\u0117 mokestin\u0119 lengvat\u0105 d\u0117l nuostoli\u0173 perk\u0117limo tarp grup\u0117s \u012fmoni\u0173, tikr\u0173j\u0173 ketinim\u0173 interpretavimu.<\/p>\n<p>Tai buvo pirmoji byla Lietuvos istorijoje d\u0117l \u0161i\u0173 mokestini\u0173 taisykli\u0173 taikymo. Svarbu tai, kad mokes\u010di\u0173 administratorius \u0161ioje byloje gin\u010do nuostatos ai\u0161kino visi\u0161kai kitaip, negu buvo nurod\u0119s savo oficialiame mokes\u010di\u0173 komentare, ir siek\u0117 sukurti teismin\u012f precedent\u0105, kuris b\u016bt\u0173 palankus vien tik mokes\u010di\u0173 administratoriui.<\/p>\n<p>Kadangi \u0161iuo klausimu nebuvo Lietuvos teism\u0173 praktikos, m\u016bs\u0173 mokestini\u0173 gin\u010d\u0173 komanda Lietuvos vyriausiajame administraciniame teisme naudojo kit\u0173 \u0161ali\u0173 praktik\u0105, siekdama pagr\u012fsti, kad mokes\u010di\u0173 mok\u0117tojas teis\u0117tai pasinaudojo mokestine lengvata. Lietuvos vyriausiasis administracinis teismas palaik\u0117 m\u016bs\u0173 pozicij\u0105 ir suk\u016br\u0117 visiems mokes\u010di\u0173 mok\u0117tojams nauding\u0105 teismin\u012f precedent\u0105, kuris taip pat naudingas ir m\u016bs\u0173 kliento \u012fmoni\u0173 grup\u0117s nariams.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u016bs\u0173 mokes\u010di\u0173 komanda atstovavo energetikos sektoriuje veikian\u010diai bendrovei mokestiniame gin\u010de d\u0117l mokestini\u0173 nuostoli\u0173 perk\u0117limo tarp \u012fmoni\u0173 grup\u0117s ir pelno mokes\u010dio susima\u017einimo. Byla buvo susijusi su turinio vir\u0161enyb\u0117s prie\u0161 form\u0105 principo taikymu ir \u012fstatym\u0173 leid\u0117jo, kuris pri\u0117m\u0117 mokestin\u0119 lengvat\u0105 d\u0117l nuostoli\u0173 perk\u0117limo tarp grup\u0117s \u012fmoni\u0173, tikr\u0173j\u0173 ketinim\u0173 interpretavimu. Tai buvo pirmoji byla Lietuvos istorijoje d\u0117l \u0161i\u0173 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1877],"tags":[],"coauthors":[2156],"class_list":["post-13543","post","type-post","status-publish","format-standard","hentry","category-bylos-ir-sandoriai","expertise_post-mokesciai-ir-mokestiniai-gincai"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pergal\u0117 prie\u0161 mokes\u010di\u0173 administratori\u0173 d\u0117l nuostoli\u0173 perk\u0117limo<\/title>\n<meta name=\"description\" content=\"Atstovavome energetikos bendrovei mokestiniame gin\u010de d\u0117l mokestini\u0173 nuostoli\u0173 perk\u0117limo tarp \u012fmoni\u0173 grup\u0117s ir pelno mokes\u010dio susima\u017einimo.\" \/>\n<meta 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