{"id":20042,"date":"2023-06-02T16:48:52","date_gmt":"2023-06-02T13:48:52","guid":{"rendered":"https:\/\/motieka.com\/?p=20042"},"modified":"2023-06-29T17:25:47","modified_gmt":"2023-06-29T14:25:47","slug":"svarbus-teismo-sprendimas-del-teises-taikyti-0-pvm-tarifa","status":"publish","type":"post","link":"https:\/\/motieka.com\/lt\/naujienos\/svarbus-teismo-sprendimas-del-teises-taikyti-0-pvm-tarifa\/","title":{"rendered":"Svarbus teismo sprendimas d\u0117l teis\u0117s taikyti 0 % PVM tarif\u0105"},"content":{"rendered":"

Lietuvos vyriausiasis administracinis teismas (LVAT) byloje d\u0117l mokestinio gin\u010do, kilusio tarp Valstybin\u0117s mokes\u010di\u0173 inspekcijos (VMI) ir UAB \u201eErvin\u201c, konstatavo: vien faktas, kad u\u017esienio pirk\u0117jas nei\u0161gabeno preki\u0173 i\u0161 Lietuvos, savaime nerei\u0161kia, jog prekes pardavusi Lietuvos bendrov\u0117 u\u017e jas turi sumok\u0117ti standartin\u012f 21% PVM.<\/p>\n

VMI privalo \u012fvertinti, ar pardav\u0117jas elg\u0117si s\u0105\u017einingai, t. y. ar gal\u0117jo \u017einoti apie u\u017esienio pirk\u0117jo suk\u010diavim\u0105.<\/p>\n

Mokes\u010di\u0173 teis\u0117s<\/a> ekspertas Mantas Juozaitis sako, kad \u0161iuo sprendimu LVAT formuoja Lietuvos verslui svarbi\u0105 praktik\u0105: \u201eLVAT itin detaliame ir ESTT praktika pagr\u012fstame sprendime atk\u016br\u0117 mokes\u010di\u0173 mok\u0117toj\u0173 ir VMI santyki\u0173 balans\u0105. Teismas nurod\u0117, kad jei parduotas prekes i\u0161 Lietuvos turi i\u0161sive\u017eti pirk\u0117jas, bet jis t\u0173 preki\u0173 niekur nei\u0161gabeno, pardav\u0117jo automati\u0161kai apmokestinti PVM negalima. B\u016btina nustatyti, ar pardav\u0117jas \u017einojo ir ar tur\u0117jo \u017einoti apie suk\u010diavimo schem\u0105, ar dalyvavo joje, ar buvo pakankamai apdairus\u201c, \u2013 nurodo teisininkas.<\/p>\n

Taigi nuo \u0161iol \u012fmon\u0117s gal\u0117s dr\u0105siau taikyti 0 % PVM tarif\u0105 pardavimams \u012f kitas ES \u0161alis.<\/p>\n

Pla\u010diau kvie\u010diame skaityti \u201eVerslo \u017eini\u0173\u201c straipsnyje<\/strong><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Lietuvos vyriausiasis administracinis teismas (LVAT) byloje d\u0117l mokestinio gin\u010do, kilusio tarp Valstybin\u0117s mokes\u010di\u0173 inspekcijos (VMI) ir UAB \u201eErvin\u201c, konstatavo: vien faktas, kad u\u017esienio pirk\u0117jas nei\u0161gabeno preki\u0173 i\u0161 Lietuvos, savaime nerei\u0161kia, jog prekes pardavusi Lietuvos bendrov\u0117 u\u017e jas turi sumok\u0117ti standartin\u012f 21% PVM. VMI privalo \u012fvertinti, ar pardav\u0117jas elg\u0117si s\u0105\u017einingai, t. y. ar gal\u0117jo \u017einoti apie […]<\/p>\n","protected":false},"author":8,"featured_media":20043,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1879],"tags":[],"coauthors":[2156],"class_list":["post-20042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-izvalgos","expertise_post-mokesciai-ir-mokestiniai-gincai"],"acf":[],"yoast_head":"\nSvarbus teismo sprendimas d\u0117l teis\u0117s taikyti 0 % PVM tarif\u0105<\/title>\n<meta name=\"description\" content=\"LVAT konstatavo: faktas, kad u\u017esienio pirk\u0117jas nei\u0161gabeno preki\u0173 i\u0161 Lietuvos, nerei\u0161kia, jog prekes pardavusi bendrov\u0117 turi sumok\u0117ti 21% PVM.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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