Mokestinio ginčo pradžia: teorija ir praktika

LTMokestiniai ginčai yra specifinė ginčų rūšis, pasižyminti ne tik specifiniu ginčo objektu, dalyku ir šalimis, bet ir jų nagrinėjimo tvarka. Šio straipsnio tikslas - teorine ir praktine plotme ištirti, kur prasideda mokestinis ginčas. Straipsnyje analizuojamas mokestinio ginčo pradžios momentas: tiek jo įstatyminė sąvoka, tiek besiklostanti praktika. Taip pat atskleidžiama teorinė mokestinio ginčo pradžios reikšmė ir svarstoma, koks mokestinių ginčų nagrinėjimo procedūros modelis būtų priimtiniausias, optimizuojant teorinę ir praktinę mokestinio ginčo pradžios sąvoką. Šis momentas iš pirmo žvilgsnio atrodo aiškus, tačiau praktikoje išryškėjo tam tikra mokestinio ginčo pradžios momento dviprasmybė, todėl nagrinėjamas klausimas yra aktualus procesiniu požiūriu. Taip pat nagrinėjamas klausimas aktualus mokestinio ginčo dalyviams ir mokestinius ginčus nagrinėjantiems subjektams, nes procedūrų, taikomų skirtingiems mokesčių administratoriaus sprendimams apskųsti, skirtumas dažnai lemia teisinį neapibrėžtumą ir netikrumą. Analizuojamas klausimas teisės literatūroje beveik nenagrinėtas. Taigi straipsnyje, pasitelkiant teisės aktų ir teismų sprendimų analizę, nagrinėjamas mokestinio ginčo pradžios momento klausimas, pateikiami dabartinio teisinio reguliavimo trūkumai ir siūloma, kaip juos tobulinti. [Iš leidinio]Reikšminiai žodžiai: Mokestiniai ginčai; Tax disputes.

ENIn this article the moment of the origination of a tax dispute is analysed. As the tax dispute is a kind of a dispute with public administration, specific principles must be applied while considering it. One of the principles is that the public administrator must have an opportunity to reconsider its decision and correct its mistakes. In practice, most tax disputes arise from the tax administrator's decisions related to the tax audit. The results of a tax audit are documented in the audit report, which is validated by a decision on the approval of the audit report. The audit report itself has no legal consequences to the taxpayer until its results are validated. This kind of approval is applied only in those cases when tax officer establishes violations of tax laws. When the taxpayer disagrees with the audit report, he has a right to submit written comments concerning the audit report, and those comments must be considered when approving the inspection report. However, according to the tax laws, tax dispute begins when the taxpayer appeals against the decision on the approval of the audit report. Thus this decision is the object of the tax dispute. The problem arises when the audit report is not approved by the decision: it is not clear if the conflict, which arose before the decision was taken, should be regarded as a tax dispute. In this article the practical and theoretical analysis of the moment of the beginning of the tax dispute is made. It is identified that the beginning of the tax dispute in its legal sense and the self-formation of the object of the dispute takes place later than the legal relations of the dispute emerge.The problem is that although the real conflict already exists, it is not solved in the appropriate procedure, as legally it is not yet a dispute. In addition, in this article it is noted that such legal regulation of the beginning of the tax dispute causes a number of legal disputes. The analysis of practice of the Supreme Administrative Court of Lithuania shows that the Court's position has been changing. In the beginning the Court held the position that all the decisions related to the decision on the audit report (irrespective of its content) must be treated as tax disputes and considered in the appropriate procedure. However, later the Court stated, that tax disputes are only those that arise from the decision on the approval of the audit report, by which tax is calculated anew and the taxpayer is instructed to pay it. The dispute over the decision to re-inspect the taxpayer is no longer considered as tax dispute. In order to avoid practical problems and unify the conception of the beginning of tax dispute in its formal meaning, the formation of the object of tax dispute and formation of dispute legal relationships, it would be sensible to consider if the procedure of approving the inspection report is necessary. It is suggested in the article to move the procedure of approving the audit report to the stage of tax inspection and settle that the dispute between the taxpayer and tax administrator is considered in the tax administrator only once. [From the publication]