Turinio viršenybės prieš formą principo taikymas palankia mokesčių mokėtojams kryptimi

Abstract

This article examines the theoretical aspects and issues of applying the principle of content over form for ensuring the rights of taxpayers or in favor of taxpayers, and seeks to answer the question of where the borders of this principle lie. In tax-legal relations, it is important to ensure the right of taxpayers not to suffer tax consequences due to formal shortcomings. It is the duty of the tax authorities to apply this principle in the interest of the taxpayer in a consistent and uniform manner to all persons in the relevant circumstances. The legal scientific literature has developed an examination of the principle of substance over form when it is applied as an antiavoidance instrument, but there has been little examination of the issue of a taxpayerfriendly approach. In applying the principle, it is necessary to ensure that the circumstances lead to the conclusion that the purpose of the legislation has been achieved or the substantive requirements have been satisfied, the taxpayer’s transactions reflect economic reality, and the taxpayer is a person of good faith. The principle should apply in favor of taxpayers in particular tax relationships: (1) in the case of violations of formal requirements or technical errors which are dependent on human will (cases of honest misconduct); (2) in the case of discrepancy between actual transactions and formal transactions (different content of the transactions); and (3) when the substance of the situation or the actual tax person does not correspond to the formal requirements, including the qualification of the person (different substance of the situation or the person).