{"id":13556,"date":"2017-01-13T15:22:44","date_gmt":"2017-01-13T12:22:44","guid":{"rendered":"https:\/\/motieka.com\/?p=13556"},"modified":"2026-04-14T17:05:15","modified_gmt":"2026-04-14T14:05:15","slug":"pergale-pries-mokesciu-administratoriu-del-3-mln-eur-mokesciu","status":"publish","type":"post","link":"https:\/\/motieka.com\/lt\/naujienos\/pergale-pries-mokesciu-administratoriu-del-3-mln-eur-mokesciu\/","title":{"rendered":"Pergal\u0117 prie\u0161 mokes\u010di\u0173 administratori\u0173 d\u0117l 3 mln. EUR mokes\u010di\u0173"},"content":{"rendered":"<p>M\u016bs\u0173 mokestini\u0173 gin\u010d\u0173 komanda s\u0117kmingai atstovavo tarptautinei \u017eem\u0117s \u016bkio bendrovei mokestiniame gin\u010de d\u0117l \u201erezervo\u201c taisykl\u0117s ir trikamp\u0117s prekybos nuostat\u0173, kurios yra nurodytos ES PVM direktyvoje. Mokes\u010di\u0173 administratorius argumentavo, kad klientas privalo sumok\u0117ti PVM Lietuvoje, nes pa\u017eeid\u0117 trikamp\u0117s prekybos ir \u201erezervo\u201c taisykl\u0119. Mes argumentavome, kad m\u016bs\u0173 klientas atitiko visus reikalavimus, kurie nurodyti ES PVM direktyvoje ir Europos S\u0105jungos Teisingumo Teismo praktikoje, o Lietuvos nacionaliniai teis\u0117s aktai negali numatyti grie\u017etesni\u0173 reikalavim\u0173 nei numato ES teis\u0117s aktai.<\/p>\n<p>Mokestini\u0173 gin\u010d\u0173 komisija palaik\u0117 m\u016bs\u0173 argumentus ir i\u0161ai\u0161kino, kad trikamp\u0117s prekybos ir \u201erezervo\u201c taisykl\u0117s nuostatos turi b\u016bti ai\u0161kinamos ES PVM direktyvos kontekste nepridedant joki\u0173 papildom\u0173 reikalavim\u0173. Mokes\u010di\u0173 administratorius nebetur\u0117jo papildom\u0173 argument\u0173, tod\u0117l \u0161io sprendimo neapskund\u0117. Rezultatas \u2013 klientui panaikinti 3 mln. Eur priskai\u010diuoti mokes\u010diai.<\/p>\n<p>Tai buvo pirmasis mokestinis gin\u010das Lietuvoje d\u0117l trikamp\u0117s prekybos ir \u201erezervo\u201c taisykli\u0173, kai \u0161ios taisykl\u0117s buvo analizuojamos ES PVM direktyvos kontekste. M\u016bs\u0173 mokes\u010di\u0173 teis\u0117s ekspertai suk\u016br\u0117 teismin\u012f precedent\u0105, kuriame yra pripa\u017e\u012fstama, kad Lietuva netinkamai \u012fgyvendino ES PVM direktyv\u0105 d\u0117l \u0161i\u0173 nuostat\u0173 reglamentavimo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u016bs\u0173 mokestini\u0173 gin\u010d\u0173 komanda s\u0117kmingai atstovavo tarptautinei \u017eem\u0117s \u016bkio bendrovei mokestiniame gin\u010de d\u0117l \u201erezervo\u201c taisykl\u0117s ir trikamp\u0117s prekybos nuostat\u0173, kurios yra nurodytos ES PVM direktyvoje. Mokes\u010di\u0173 administratorius argumentavo, kad klientas privalo sumok\u0117ti PVM Lietuvoje, nes pa\u017eeid\u0117 trikamp\u0117s prekybos ir \u201erezervo\u201c taisykl\u0119. Mes argumentavome, kad m\u016bs\u0173 klientas atitiko visus reikalavimus, kurie nurodyti ES PVM direktyvoje ir [&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-13556","post","type-post","status-publish","format-standard","hentry","category-bylos-ir-sandoriai","expertise_post-mokesciai-ir-mokestiniai-gincai","expertise_post-gincu-sprendimas"],"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 3 mln. 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