{"id":29656,"date":"2023-10-29T20:32:21","date_gmt":"2023-10-29T18:32:21","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=29656"},"modified":"2023-11-27T09:37:01","modified_gmt":"2023-11-27T07:37:01","slug":"partner-egon-talur-maksuameti-juhendiga-oigust-ei-loo","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/partner-egon-talur-maksuameti-juhendiga-oigust-ei-loo\/","title":{"rendered":"Partner Egon Talur: maksuameti juhendiga \u00f5igust ei loo"},"content":{"rendered":"<p>Artikkel ilmus \u00c4rip\u00e4eva arvamusrubriigis 05.04.2018<\/p>\n<p><strong>Maksuameti juhend O\u00dcde maksustamise asjus on appikarje seaduseandja tegevusetuse p\u00e4rast, kirjutab advokaadib\u00fcroo COBALT partner Egon Talur.<\/strong><\/p>\n<p>Sel n\u00e4dalal avalikustas maksu- ja tolliamet selgitused, kuidas nende arvates osa\u00fchingu osaniku, juhatuse liikme ja t\u00f6\u00f6taja tasusid eristada ja maksustada. Kuigi juhendi tekst on sorav ning eesm\u00e4rk \u00f5iglane ja hea, on sellel \u00fcks probleem: haldusorgani juhendiga \u00f5igust ei loo.<\/p>\n<p>Sedav\u00f5rd p\u00f5him\u00f5ttelise k\u00fcsimuse \u2013 kuidas eristada passiivset ja aktiivset tulu ning millisel juhul on maksukoormus enam kui kolmandiku v\u00f5rra k\u00f5rgem? \u2013 lahendada j\u00e4tmine maksuameti ehk makse sissen\u00f5udva haldusorgani otsustada on vale. Veelgi enam, maksuameti \u00e4sja avaldatud selgitus on appikarje seaduseandja tegevusetuse peale. Maksuamet n\u00e4eb, et seaduse regulatsioon on ajale ja \u00e4rikeskkonna arengule jalgu j\u00e4\u00e4nud ning vaatamata suhteliselt suurtele v\u00f5imalustele seaduseandjat endale sobivale viisil k\u00e4ituma m\u00f5jutada, ei ole seda suudetud olulistes ja p\u00f5him\u00f5ttelistes asjades.<\/p>\n<p>Kui on vaja hoogt\u00f6\u00f6 korras v\u00e4rskele koalitsioonile plusspunkte ja h\u00e4\u00e4li v\u00f5ita loosunglike seadusemuudatustega, siis muidugi. Aga selmet pidada sisukat debatti selle \u00fcle, mida arvavad seadusandliku v\u00f5imu esindajad \u2013 kes ja kuidas peaksid osalema ravikindlustuse ja riikliku pensionis\u00fcsteemi rahastamisel \u2013 j\u00e4etakse elegantse arrogantsusega kohtupraktika sisustada: seadus on olemas, n\u00fc\u00fcd on haldus- ja kohtupraktika otsustada, kuidas toimub selle rakendamine.<\/p>\n<p>Aga see, mida maksuhaldur oma juhendiga teeb, ei ole enam seaduse rakendamine. See on l\u00fcnkade t\u00e4itmine. Nende l\u00fcnkade t\u00e4itmine on seaduseandja t\u00f6\u00f6. Praegu on maksuhaldur sundviskes: moraalselt on raske leida tuge aktiivse tulu sotsiaalmaksuga maksustamiseks, kui seaduseandja pole vajalikuks pidanud seda reguleerida ja kohtupraktika ei ole maksuhaldurit selles toetanud. Kui kohus on leidnud, et aktiivset ja passiivset tulu peaks erinevalt k\u00e4sitlema ja nende erinev maksustamine on \u00f5igustatud, on see olnud pigem etteheide seaduseandjale ja tema tegemata j\u00e4tmistele kui maksuhalduri julgustamine.<\/p>\n<p><strong>Imelik olukord<\/strong><\/p>\n<p>Tekkinud on kentsakas olukord, kus maksuhaldur on endale v\u00f5tnud p\u00f5hiseaduse valvuri rolli ja seaduse (riigikogu tahteavalduse) puudumine ei ole takistuseks. Praegu minnakse v\u00f5rdsusp\u00f5hi\u00f5iguste kaitse deviisi all seaduse aluseta maksu m\u00e4\u00e4rama neile, kes v\u00e4idetavalt eba\u00f5iglaselt ei panusta pensioni- ja ravikindlustuss\u00fcsteemi rahastamisesse ja toimimisse. Aga see ei ole maksuhalduri asi, kes ja kui palju panustab. See on hea, et peetakse oluliseks, et k\u00f5ik panustaks, kuid demokraatlikus \u00fchiskonnas peaks see protsess k\u00e4ima teisel moel.<\/p>\n<p>Kui seaduseandja ei ole seadust vastu v\u00f5tnud, ei ole t\u00e4idesaatva v\u00f5imu organil midagi rakendada. Kui seoks \u00f5ige \u00e4ra maksude maksmise konkreetselt seadusega, milles seaduseandja tahe, m\u00f5te ja eesm\u00e4rk selgelt avaldub, ei oleks vaja maksude maksmist moraaliga siduda. Sest kui maksuamet asuks \u00fchiskonna valupunkte talle antud vahenditega lahendama, n\u00e4eksime reide spordiklubidesse (eba\u00f5iglane, et m\u00f5ni saab endale lubada p\u00e4eval spordiklubis k\u00e4imist) ja hilis\u00f5htustesse toidupoodidesse (p\u00f5hjendamatu, et m\u00f5ni peab nii kaua t\u00f6\u00f6l olema), et ka sinna v\u00f5rdsust tuua. Maksuameti m\u00f5te on \u00f5ige, kuid siin peab sekkuma seaduseandja ja \u00fctlema, et soovib seda asja lahendada, selgitama v\u00e4lja, kuidas seda teha, ja siis selle olukorra lahendama.<\/p>\n<p>Seaduseandja peab olema suuteline \u00fctlema, mida ta soovib: mida tuleb maksustada ja mida tuleb maksust vabastada. \u00d5igusloome protsessi tulemus peab olema nii selge, et riigikogus seaduseeln\u00f5u poolt h\u00e4\u00e4letanud saaksid aru, millise sisuga seaduse nad n\u00fc\u00fcd vastu v\u00f5tsid ning millised on selle tagaj\u00e4rjed. Selleks on kindlasti vaja suurt hulka asjalikke abilisi, kes aitaks rahvasaadikutel asjadest aru saada ja \u00f5igeid otsuseid teha. Jah, riigikogu liikmed, te peaksite olema k\u00f5igis valdkondades piisavalt suured spetsialistid, et vajalikul tasemel asjadest aru saada \u2013 see on teie t\u00f6\u00f6.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Artikkel ilmus \u00c4rip\u00e4eva arvamusrubriigis 05.04.2018 Maksuameti juhend O\u00dcde maksustamise asjus on appikarje seaduseandja tegevusetuse p\u00e4rast, kirjutab advokaadib\u00fcroo COBALT partner Egon Talur. Sel n\u00e4dalal avalikustas maksu- ja tolliamet selgitused, kuidas nende arvates osa\u00fchingu osaniku, juhatuse liikme ja t\u00f6\u00f6taja tasusid eristada ja..<\/p>\n","protected":false},"author":6,"featured_media":8160,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"country":[84],"class_list":["post-29656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et","country-estonia-et"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Partner Egon Talur: maksuameti juhendiga \u00f5igust ei loo | COBALT<\/title>\n<meta name=\"description\" content=\"Partner Egon Talur: maksuameti juhendiga \u00f5igust ei loo. News. Naujienos. Jaunumi. 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