Mokestinės paskolos sutarties esmė ir santykis su civiline paskolos sutartimi Lietuvoje

LTStraipsnyje analizuojamas mokestinės paskolos sutarties institutas. Teleologiniu ir sisteminiu metodais nagrinėjamos šios sutarties atsiradimo Lietuvos teisinėje sistemoje prielaidos, teisinis jos turinys. Mokestinės paskolos sutartis analizuojama sisteminiu ir lyginamuoju požiūriu nagrinėjant su jos dalyku susijusius viešosios ir privatinės teisės institutus, atskleidžiami jos pranašumai ir skirtumai, palyginti su civiline paskolos sutartimi. [Iš leidinio]Reikšminiai žodžiai: Mokestinės paskolos sutartis; Lietuvos teisinė sistema; Viešoji teisė; Privatinė teisė; Tax loan agreement; Lithuanian system of law; Public law; Private law.

ENThe legal nature of a payment agreement of tax arrears (the so called a “tax loan agreement”) is related with the legal institutes of: a) waiver of an incollectible tax, and b) granting of time to pay tax arrears and (or) permitting to pay it in installments. The latter constitutes the subject of this agreement and has the function of a preferential measure for a taxpayer of a poor financial situation, which enables one to pay the tax arrears in an additional period, in order not to frustrate him/her, and, on the other hand – the function of ensuring a more efective tax recovery, when a taxpayer’s financial situation is improved. The term “tax arrears” has two meanings: the meaning of obligatory relationship between a tax collector and a taxpayer, and the meaning of a particular monetary sum of the tax arrears unpayd. The obligation to pay tax arrears consists not only of the obligation to pay the tax, but also of subordinated obligations arrising from a tax liability – penalties and interest. The granting of time to pay tax arrears and (or) permitting to pay it in installments is not similar to the statement of a tax obligation’s performance conditions (time or/and mode) or the modification of them, because in the case of tax arrears, the tax obligation is constituted as not performed properly and essentially violated. The granting of time to pay tax arrears and (or) permitting to pay it in installments refer just to a suspension and postponement of the tax arrears’ recovery process for a perriod. During this period a tax collector as a state creditor temporarily cannot imply any enforcement remedies against a taxpayer.There is no reason to consider a “tax loan agreement” as corresponding to a civil loan agreement, because no terms and conditions, which are essential to the latter, are concluded in it. The subject of a “tax loan agreement” is not related with lending, which is known as handing over a concrete sum of money to a person and his opposite obligation to return the same amount in a period of time and to pay interest. The interest, which is payed under a “tax loan agreement”, is not considered to play a role of a tax collector’s earnrate or a compensation of his loss of income. Bearing in mind the subject of this agreement, which is related with granting of time to pay tax arrears and (or) permitting to pay it in installments, it could be named as a simple payment agreement of tax arrears. [From the publication]