Mokestinės paskolos sutarties reikšmė reguliuojant mokestinės nepriemokos atidėjimą ir išdėstymą

LTStraipsnyje nagrinėjamas mokestinės paskolos sutarties institutas, sistemiškai analizuojant šios sutarties sudarymo, jos sąlygų nustatymo teisinį reglamentavimą bei jos santykį su mokesčių administratoriaus sprendimu dėl mokestinės nepriemokos atidėjimo / išdėstymo. Remiantis šia analize siekiama atskleisti, ar mokestinės paskolos sutartis atitinka dvišalio sandorio esmę, įvertinti jos reikšmę mokestinės nepriemokos atidėjimo / išdėstymo santykiams reguliuoti esamo teisinio reguliavimo ir perspektyviniu požiūriu. [Iš leidinio]Reikšminiai žodžiai: Mokestinės paskolos sutartis; Dvišalis sandoris; Mokestinės nepriemokos atidėjimas; Tax loan agreement; Bilateral arrangement; Tax arrears’ deferment.

ENThe contracting procedure of payment agreement of tax arrears (the so called a “tax loan agreement”) is not regulated and described by (legal acts). This agreement results directly from the tax administrator’s decision on granting time to pay tax arrears, and (or) permitting to pay it in installment. The main conditions of tax arrears’ deferment, which are also the essential conditions of a tax loan agreement, once and for all are constituted in the latter decision – the individual administrative act, which itself has the binding effect to the tax payer. A tax loan agreement is neither a novation of tax payment obligation, nor it sets a new legal obligatory relationship. The commitments of a tax payer under a tax loan agreement should not be regarded as autonomous, they are determined by the conditions of tax payment and tax liability obligations, which arise directly from administrative acts, including a tax administrator’s administrative decisions. Under the existing legal regulation a tax payer as a party of a tax loan agreement has no possibilities to negotiate its conditions with a tax administrator. This agreement can hardly be considered as constituting a bilateral arrangement between the mentioned parties. Contrary to the nature of a bilateral arrangement, a tax loan agreement does not set, change or revoke any substantive rights and obligations of a tax administrator and a tax payer in tax arrears’ deferment relations. Therefore this agreement should be considered rather as a formalistic element in the regulation of the latter relations, while a tax administrator’s individual administrative decision on granting time to pay tax arrears, and (or) permitting to pay it in installment should be considered as a substantial one.A tax loan agreement might be substantial to the legal regulation of the relations mentioned, if it embodied a true novation of a tax payment obligation or, at least, if its conditions were stipulated on the basis of negotiating between a tax payer and a tax administrator. [From the publication]