Sukčiavimas pridėtinės vertės mokesčio srityje: samprata ir kvalifikavimo pagrindai

LTSukčiavimas pridėtinės vertės mokesčio srityje yra aktuali praktinė baudžiamosios justicijos problema, tačiau kol kas nėra atlikta teorinių tyrimų, atskleidžiančių šios nusikalstamos veikos teisinę specifiką ir kvalifikavimo pagrindus. Šis straipsnis yra bandymas paaiškinti šios rūšies sukčiavimo atsiradimo prielaidas ir sąsajas su pridėtinės vertės mokesčio įstatymo ypatumais, formuluoti šios nusikalstamos veikos koncepcinį supratimą, atskleisti jos kvalifikavimui svarbius aspektus, aptarti aktualius teismų praktikos pavyzdžius. Reikšminiai žodžiai: PVM sukčiavimas, PVM permokos sugrąžinimas apgaule, PVM prievolės panaikinimas apgaule. [Iš leidinio]

ENEvasion of value added tax (VAT) is a pressing criminal justice problem; however, there still are no theoretical studies on the specific nature of this offense and the basis of its legal evaluation. This article is an attempt to explain the preconditions of the origin of this type of fraud and its connection with the Value Added Tax Law, to formulate the conceptual understanding of the offense, to reveal the important aspects of its legal evaluation and to discuss relevant examples from the case-law. The preconditions of VAT fraud lie in the legal nature of tax administration and the particularity of VAT regulation creating opportunities to abuse the right of deducting the overpayment from the budget or reducing the tax payable. The system of tax crimes stipulated in the Criminal Code is not sufficient to properly assess the impact and danger of VAT fraud. The judicial practice considering VAT deception as property fraud is theoretically justified and welcome. For the purposes of the legal evaluation of VAT fraud, it is very important to emphasize the following aspects in the indictment and conviction: a) the type of illegally gained benefits, which depends on whether it was intended to recover VAT from the budget or to reduce VAT liability; b) deceptive content used, which manifests itself in the relation of the VAT payer with the Tax Inspection when false VAT declarations and other documents are provided.c) direct intent including the person’s perception that he used deception allowing him or another person to recover VAT from the budget or to reduce VAT liability, anticipated the illegal effects and desired them; d) the stage of VAT fraud committed, which depends on the type of illegally obtained benefits; e) the type of complicity, which depends on the content of the actions performed by an accomplice, his duties in the company and the content of intent; f) continued or repeated crime issues, which depend on the specific circumstances of the criminal scheme applied. Keywords: VAT fraud, deceptive recovery of VAT, deceptive reversal of VAT liability. [From the publication]