Pridėtinės vertės mokesčio ataskaitos probleminiai aspektai.
The paper deals with issues of special importance as of today that arise in the field of input VAT deduction. A brief review is given of the historical preconditions for emergence of VAT. Analysis is provided of certain normative acts currently valid in Lithuania, which regulate the fundamentals of input VAT deduction, the legal force of accounting documents; separate cases are studied when an accounting document formally is in conformity with the requirements of law but does not have the legal force; essential requirements, set for the particulars of accounting documents, are discussed. Separate tax-law terms are compared in the paper, and concepts of input VAT deduction and of the contents of an economic operation are formulated with the help of teleological, grammatical-logical, practical analysis and normative act analysis methods; conditions are determined when an accounting document is to be considered as being or not being of legal force. The paper was prepared by making analysis and generalization of the legal acts in the field of taxes in Lithuania and provisions of legal acts relating to finance, opinions of foreign and Lithuanian authors and specialists in tax law, which were involved in studying problems considered in the paper.
- Straipsniai / Articles