Mokesčių teisės sistema ir apmokestinimo principai

• Puzinskaitė, Egidija
• Klišauskas, Romanas

LTEsminės straipsnyje sprendžiamos problemos yra vienodas mokesčių teisės normų taikymas aiškinant mokesčių administravimo procedūrų turinį bei formuojant vienodą teisminę praktiką. Straipsnyje analizuojamas mokesčių administravimo procedūrų turinys, sprendžiami aktualūs klausimai, kylantys mokestinių teisės normų taikymo srityje, itin nuodugniai analizuojama teisminė jurisprudencija mokestinių teisinių santykių plotmėje, nes šiuo metu tai itin aktualios problemos mokestinių teisinių santykių dalyviams. Straipsnyje tyrinėjama mokesčių teisės sistema, aptariamas mokesčių teisės santykis su kitų teisės šakų normomis bei analizuojamas apmokestinimo teisinis reglamentavimas ir principai. Straipsnis parengtas pagal Lietuvos vyriausiojo administracinio teismo praktikos, taikant mokesčių administravimą reglamentuojančias teisės normas, apibendrinimo projekto pirmąją dalį. [Iš leidinio]Reikšminiai žodžiai: Mokesčių administravimas; Mokesčių teisės sistema; Mokestiniai teisiniai santykiai; Mokestinė prievolė; Privalomieji mokėjimai; Tax administration; Tax legal system; Tax legal relations; Tax liability; Charges.

ENRelying on the systematic, logical, and analytical methods, national legislation and some internationally accepted guidelines, as well as on the research conducted by the Lithuanian scientists and law practitioners, this article consistently and comprehensively deals with the problems arising in the areas of interpretation and application of tax law. The article examines the relevant tax concepts, studies the tax law system, deals with the relevant issues arising in the field of application of legal regulations on taxation, and provides a particularly detailed analysis of court jurisprudence within the context of the relationship between tax and law. On the basis of the analysis conducted, it was established that the basis for the Lithuanian tax law system consists of the Constitution of the Republic of Lithuania; the Law on Tax Administration; tax laws that lay down specific taxes and of by-laws adopted on their basis; national legal regulations that contain a consideration attribute and set mandatory payments to the State budget; the Law on Customs; ratified international agreements; the European Union legal regulations to the extent they are related to the duties, import excise duty, and value added tax; and the European Union directives in respect of direct and indirect taxes and the extent to which they are related to tax administration.When relationships in public law are directly regulated by the relevant public law regulations, it is not private law regulations, but the corresponding public law regulations that must be applied. In order to determine the need for tax authorities to rely on the regulations of the Civil Code, it is necessary to state the necessity to assess legal relationships from the point of view of private law or to identify a gap in legal regulation of public law due to which the norms of the Civil Code are subsidiary. Prior to establishing the tax base, the tax authority does not have to rebut transactions in civil procedure. The taxpayer’s obligation to fulfil tax liabilities that are properly prescribed by tax laws is not called into question by unlawful acts of other persons which constitute grounds for their civil (non-contractual) liability for the damages caused. The factual circumstances of tax relations established in the court cases heard in criminal and/or administrative procedures, do not need to be proved again – they are relied on in the course of tax inspections or when hearing tax disputes. The principle of equality of taxpayers requires tax administrators to give equal treatment to the facts with respect to all participants regarding the same tax relationship and obliges taxpayers to pay taxes honestly, because nonpayment of taxes is a breach of public interest and therefore of this principle. [...]. [From the publication]