{"id":27716,"date":"2023-10-08T23:00:55","date_gmt":"2023-10-08T20:00:55","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=27716"},"modified":"2023-10-08T23:00:55","modified_gmt":"2023-10-08T20:00:55","slug":"ar-sprendimas-nemoketi-mokesciu-gali-buti-laikomas-normalia-verslo-rizika","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lt\/news-cases\/ar-sprendimas-nemoketi-mokesciu-gali-buti-laikomas-normalia-verslo-rizika\/","title":{"rendered":"Ar sprendimas nemok\u0117ti mokes\u010di\u0173 gali b\u016bti laikomas normalia verslo rizika?"},"content":{"rendered":"
\n

Ar \u012fmon\u0117s vadovo sprendimas nemok\u0117ti mokes\u010di\u0173, pasitarus su konsultantais, gali b\u016bti laikomas normalia verslo rizika?<\/strong><\/p>\n

Nuo 2014 m. Lietuvos \u012fmoni\u0173 vadovai gali kiek lengviau atsikv\u0117pti ir laisviau priimti rizikingus verslo sprendimus, vadovaudamiesi verslo sprendim\u0173 \u012fprastos rizikos taisykle (angl. Business Judgement Rule) bei labai nebijoti, kad d\u0117l kiekvienos nes\u0117km\u0117s j\u0173 vadovaujamos \u012fmon\u0117s akcininkai skub\u0117s \u012f teism\u0105 reikalauti i\u0161 vadovo pinig\u0173 nepavykusiais verslo sprendimais padarytai \u017ealai atlyginti.<\/p>\n

Lietuvos Auk\u0161\u010diausiais teismas savo praktikoje yra i\u0161ai\u0161kin\u0119s, kad vadovaujantis \u0161ia taisykle, daroma prielaida, kad \u012fmoni\u0173 vadovai veikia geriausiais bendrov\u0117s, kuriai jie vadovauja, interesais. \u0160i prielaida skirta apsaugoti bendrov\u0117s vadovus nuo asmenin\u0117s atsakomyb\u0117s u\u017e s\u0105\u017einingai priimtus verslo sprendimus, atitinkan\u010dius r\u016bpestingumo pareigos standartus. Pavyzd\u017eiui, \u017ealos atlyginimo siekian\u010diam asmeniui, nepakanka \u012frodyti padarytos \u017ealos fakt\u0105, ta\u010diau b\u016btina \u012frodyti ir \u012fmon\u0117s valdymo organ\u0173 nari\u0173 pasitik\u0117jimo (fiduciarini\u0173) pareig\u0173 (lojalumo, s\u0105\u017einingumo, protingumo ir kt.) pa\u017eeidim\u0105, akivaizd\u0173 protingos \u016bkin\u0117s komercin\u0117s rizikos per\u017eengim\u0105, ai\u0161k\u0173 aplaidum\u0105 arba jiems suteikt\u0173 \u012fgaliojim\u0173 vir\u0161ijim\u0105.<\/p>\n

Ta\u010diau iki \u0161iol teism\u0173 praktika nebuvo labai ai\u0161kiai atskyrusi, kurie \u012fmon\u0117s vadovo sprendimai patenka \u012f verslo sprendim\u0173, kuriems taikoma verslo sprendim\u0173 \u012fprastos rizikos taisykl\u0117, kategorij\u0105, o kurie ne. Tai visai neseniai, baland\u017eio 13 d., padar\u0117 Lietuvos Auk\u0161\u010diausiasis teismas.<\/p>\n

Kaip teismai vertina verslo sprendim\u0173 rizikos taisykl\u0119 \u2013 ar j\u0173 nuomon\u0117 gali nesutapti su bendrov\u0117s vadovo po\u017ei\u016briu?<\/p>\n

Bendrovi\u0173 vadov\u0173 vadovavimasis verslo sprendim\u0173 rizikos taisykle da\u017enai gali nesutapti su teismo nuomone. Tai gerai iliustruoja naujausias tokio pob\u016bd\u017eio gin\u010das. Vienos \u012fmon\u0117s vadovas, sudar\u0117 nekilnojam\u0173j\u0173 daikt\u0173 main\u0173 sutart\u012f ir i\u0161ra\u0161ydamas PVM s\u0105skait\u0105 fakt\u016br\u0105 pritaik\u0117 nulin\u012f PVM tarif\u0105.<\/p>\n

Valstybin\u0117 mokes\u010di\u0173 inspekcija atlikusi \u012fmon\u0117s veiklos patikrinim\u0105, nustat\u0117, kad sudarytas main\u0173 sandoris tur\u0117jo b\u016bti apmokestintas 19 proc. PVM tarifu ir suteik\u0117 10 d. termin\u0105 nurodytiems tr\u016bkumams pa\u0161alinti. Ta\u010diau \u012fmon\u0117 nepa\u0161alino tr\u016bkum\u0173 ir neapskund\u0117 VMI sprendimo.<\/p>\n

Bendrov\u0117s akcininkas kreip\u0117si \u012f teism\u0105, pra\u0161ydamas priteisti i\u0161 vadovo beveik 35 000 eur\u0173 \u017ealai atlyginti, 5 procent\u0173 metines pal\u016bkanas u\u017e priteist\u0105 sum\u0105 nuo bylos i\u0161k\u0117limo teisme iki teismo sprendimo visi\u0161ko \u012fvykdymo, ir bylin\u0117jimosi i\u0161laid\u0173 atlyginim\u0105, teigdamas, kad \u017eal\u0105 patyr\u0117 b\u016btent d\u0117l vadovo neteis\u0117t\u0173 ir kalt\u0173 veiksm\u0173.<\/p>\n

Pirmosios instancijos teismas ie\u0161kin\u012f atmet\u0117 ir teig\u0117, kad VMI atlikto mokestinio patikrinimo metu buvo nustatyta, jog \u012fmon\u0117 privalo mok\u0117ti daugiau nei 155 000 eur\u0173 PVM mokest\u012f, ta\u010diau \u012fmon\u0117s vadovas su \u0161iuo sprendimu nesutiko, kreip\u0117si \u012f konsultantus ir jam buvo paai\u0161kinta, jog PVM netur\u0117t\u0173 b\u016bti mokamas. \u012emon\u0117 patikslino prid\u0117tin\u0117s vert\u0117s mokes\u010dio deklaracij\u0105 ir min\u0117to mokes\u010dio valstybei nemok\u0117jo. \u0160iuos \u012fmon\u0117s vadovo veiksmus teismas vertino kaip rizikos prisi\u0117mim\u0105, d\u0117l kurio VMI pripa\u017eino, kad PVM buvo netinkamai apskai\u010diuotas ir suma\u017eino mok\u0117tin\u0105 prid\u0117tin\u0117s vert\u0117s mokes\u010dio sum\u0105.<\/p>\n

Teismo nuomone, \u012fmon\u0117s vadovas, priimdamas sprendim\u0105 nedeklaruoti ir nemok\u0117ti PVM, neper\u017eeng\u0117 normalios komercin\u0117s rizikos rib\u0173, t.y. vadovavosi verslo sprendim\u0173 \u012fprastos rizikos taisykle, vadovo sprendimas buvo netgi naudingas \u012fmonei. \u0160i\u0105 taisykl\u0119 pripa\u017e\u012fsta daugelio valstybi\u0173, taip pat ir Lietuvos Respublikos teismai.<\/p>\n

Ta\u010diau Apeliacin\u0117s instancijos teismas pri\u0117m\u0117 prie\u0161ing\u0105 sprendim\u0105, t.y. pilnai patenkino ie\u0161kin\u012f, padar\u0119s i\u0161vad\u0105, kad bendrov\u0117s akcininkas \u012frod\u0117, jog \u017eala buvo padaryta d\u0117l vadovo neteis\u0117t\u0173 ir kalt\u0173 veiksm\u0173 (neveikimo) ir kad egzistuoja prie\u017eastinis ry\u0161ys tarp neteis\u0117t\u0173 veiksm\u0173 ir \u017ealos, o atsakovas nepaneig\u0117 savo kalt\u0117s prezumpcijos.<\/p>\n

\u012emon\u0117s vadovas apskund\u0117 tok\u012f apeliacin\u0117s instancijos teismo sprendim\u0105 ir byl\u0105 prad\u0117jo nagrin\u0117ti Lietuvos Auk\u0161\u010diausiasis teismas. Jis pirmiausiai atribojo, kokia atsakomyb\u0117 tur\u0117t\u0173 b\u016bti taikoma bendrov\u0117s vadovui \u2013 ar civilin\u0117 Akcini\u0173 bendrovi\u0173 ir kit\u0173 \u012fstatym\u0173, ar materialin\u0117 ribota atsakomyb\u0117, vadovaujantis LR Darbo kodeksu. Pagrindinis tokio atribojimo kriterijus buvo pareig\u0173, kurias pa\u017eeid\u0117 vadovas, pob\u016bdis \u2013 ar tai buvo \u012fmon\u0117s vadovo, ar darbuotojo pareigos. Teismo nuomone, bendrov\u0117s vadovas pa\u017eeid\u0117 pareigas, numatytas Buhalterin\u0117s apskaitos \u012fstatyme, u\u017e kuri\u0173 pa\u017eeidim\u0105 taikoma civilin\u0117, o ne materialin\u0117 atsakomyb\u0117.<\/p>\n

Toliau teismas analizavo, kokia kalt\u0117s forma pasirei\u0161kia \u012fmon\u0117s vadovo atsakomyb\u0117 ir padar\u0117 i\u0161vad\u0105, kad u\u017e pasitik\u0117jimo (fiduciarini\u0173) pareig\u0173 pa\u017eeidim\u0105 atsakomyb\u0117 kyla tik esant dideliam neatsargumui arba ty\u010diai. Atsi\u017evelg\u0119s \u012f bylos faktus, teismas nustat\u0117, kad atsakovo neveikimas, nebendradarbiavimas su mokes\u010di\u0173 administratoriumi, \u012fstatyme \u012ftvirtintos pareigos nevykdymas prilyginamas dideliam neatsargumui, tokie jo veiksmai neatitinka nei r\u016bpestingo, nei apdairaus vadovo elgesio standart\u0173.<\/p>\n

Galiausiai Auk\u0161\u010diausiasis teismas \u012fvertino \u012fmon\u0117s vadovo argumentus, kad jis neturi b\u016bti traukiamas civilin\u0117n atsakomyb\u0117n, nes veik\u0117, vadovaudamasis \u012fprasta verslo sprendim\u0173 pri\u0117mimo rizika. Teismas labai ai\u0161kiai nurod\u0117, kad byloje normalios verslo sprendim\u0173 rizikos taisykl\u0117 negali b\u016bti taikoma, nes pareigos mok\u0117ti mokes\u010dius tinkamas vykdymas nepatenka \u012f verslo sprendimo kategorij\u0105. Teismas i\u0161ai\u0161kino, kad verslo sprendimu laikomas toks vadovo (ar valdybos) veiksmas, kurio atlikimas n\u0117ra susij\u0119s su imperatyv\u0173, nustatyt\u0173 \u012fstatymuose ir \u012fmon\u0117s dokumentuose, \u012fvykdymu – t. y. vadovas turi galimyb\u0119 pasirinkti ma\u017eiausiai tarp dviej\u0173 alternatyv\u0173. Jei valdymo organo narys privalo vykdyti \u012fstatyme \u012ftvirtint\u0105 imperatyv\u0105, toks veikimas negali b\u016bti prilyginamas verslo sprendimui, kadangi tokio imperatyvo negalima nevykdyti. Taigi, \u012fmon\u0117s vadovo sprendimas main\u0173 sandoriui deklaruoti nulin\u012f PVM negali b\u016bti vertinamas kaip verslo sprendimas, nes tokios r\u016b\u0161ies sandoriams \u012fstatymas yra \u012ftvirtin\u0119s 19 proc. PVM.<\/p>\n

Susipa\u017einus su auk\u0161\u010diau min\u0117tomis teism\u0173 i\u0161vadomis, \u012fmoni\u0173 vadovams reik\u0117t\u0173 visais atvejais, kai jie nesutinka su kontroliuojan\u010di\u0173 valstyb\u0117s institucij\u0173 sprendimais, nes\u0117d\u0117ti rank\u0173 sud\u0117jus, o gin\u010dyti sprendimus, spr\u0119sti gin\u010dus ikiteismine tvarka ir teisme, aktyviai ginti savo pozicijas, nes, prie\u0161ingu atveju, teismai \u012fmon\u0117s vadovo veiksmus gali nepripa\u017einti atitinkan\u010diais r\u016bpestingumo, atidumo ir apdairumo kriterij\u0173.<\/p>\n<\/div>\n

Dalia Foigt-Norvai\u0161ien\u0117<\/a>, advokat\u0173 kontoros \u201eCobalt\u201d darbo teis\u0117s praktikos grup\u0117s vadov\u0117<\/p>\n","protected":false},"excerpt":{"rendered":"

Ar \u012fmon\u0117s vadovo sprendimas nemok\u0117ti mokes\u010di\u0173, pasitarus su konsultantais, gali b\u016bti laikomas normalia verslo rizika? Nuo 2014 m. Lietuvos \u012fmoni\u0173 vadovai gali kiek lengviau atsikv\u0117pti ir laisviau priimti rizikingus verslo sprendimus, vadovaudamiesi verslo sprendim\u0173 \u012fprastos rizikos taisykle (angl. Business Judgement..<\/p>\n","protected":false},"author":6,"featured_media":27691,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29],"country":[92],"class_list":["post-27716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt","country-lithuania-lt"],"acf":[],"yoast_head":"\nAr sprendimas nemok\u0117ti mokes\u010di\u0173 gali b\u016bti laikomas normalia verslo rizika? | COBALT<\/title>\n<meta name=\"description\" content=\"Ar sprendimas nemok\u0117ti mokes\u010di\u0173 gali b\u016bti laikomas normalia verslo rizika?. News. Naujienos. Jaunumi. 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