{"id":19863,"date":"2023-08-15T18:11:18","date_gmt":"2023-08-15T15:11:18","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=19863"},"modified":"2023-08-15T18:11:18","modified_gmt":"2023-08-15T15:11:18","slug":"butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-2-dala","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-2-dala\/","title":{"rendered":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 2. da\u013ca"},"content":{"rendered":"<p><strong>Turpin\u0101m izskat\u012bt 2021. gada b\u016btisk\u0101k\u0101s tiesu atzi\u0146as nodok\u013cu jom\u0101. \u0160oreiz izskat\u0101m divas lietas. Vienu \u2013 par Valsts ie\u0146\u0113mumu dienesta pien\u0101kumu pien\u0101c\u012bgi noskaidrot apst\u0101k\u013cus, lai pier\u0101d\u012btu \u013caunpr\u0101t\u012bgas nodok\u013cu sist\u0113mas izmanto\u0161anas paz\u012bmes. Bet otraj\u0101 liet\u0101 \u2013 atzi\u0146as par p\u0101rmaks\u0101t\u0101s nodok\u013ca summas atmaksas termi\u0146u.<\/strong><\/p>\n<p><strong>Lieta SKA-532\/2021<\/strong><\/p>\n<p>Sen\u0101ts sav\u0101 2021.\u00a0gada 11.\u00a0j\u016bnija spriedum\u0101 liet\u0101 SKA-532\/2021 nor\u0101da, ka situ\u0101cij\u0101, kur\u0101 nodok\u013cu sist\u0113mas \u013caunpr\u0101t\u012bgas izmanto\u0161anas vai kr\u0101p\u0161anas paz\u012bmes nav viennoz\u012bm\u012bgas un viegli var\u0113tu tikt izskaidrotas ar saimnieciski pamatotiem l\u0113mumiem, jo \u012bpa\u0161i svar\u012bgi k\u013c\u016bst \u0161\u0101du \u013caunpr\u0101t\u012bgu izmanto\u0161anu vai kr\u0101p\u0161anu pamatot ar apst\u0101k\u013ciem, kas nor\u0101da, k\u0101das tie\u0161i fisk\u0101las priek\u0161roc\u012bbas nodok\u013cu maks\u0101t\u0101js vai citas personas, par kuru nol\u016bkiem nodok\u013cu maks\u0101t\u0101js zin\u0101ja vai tam b\u016btu vajadz\u0113jis zin\u0101t, var\u0113tu g\u016bt. Sen\u0101ta ieskat\u0101 tas apst\u0101klis vien, ka nodok\u013cu maks\u0101t\u0101js zin\u0101ja par otras sabiedr\u012bbas ar ierobe\u017eotu atbild\u012bbu (SIA) finansi\u0101laj\u0101m gr\u016bt\u012bb\u0101m, pats par sevi nevar b\u016bt pamats tam, lai \u0161os dar\u012bjumus raksturotu k\u0101 m\u0101ksl\u012bgus.<\/p>\n<p><strong>Lietas b\u016bt\u012bba<\/strong><\/p>\n<p>Konkr\u0113taj\u0101 liet\u0101 persona nom\u0101ja smag\u0101s automa\u0161\u012bnas no SIA &#8220;X&#8221;, kura bija non\u0101kusi finan\u0161u gr\u016bt\u012bb\u0101s un nesp\u0113ja veikt l\u012bzinga maks\u0101jumus par min\u0113taj\u0101m automa\u0161\u012bn\u0101m SIA &#8220;Y&#8221; \u2013 l\u012bzinga dev\u0113jam. Lai SIA &#8220;Y&#8221; nev\u0113rstos pie SIA &#8220;X&#8221; galvot\u0101jiem ar par\u0101da piedzi\u0146as pras\u012bjumu, persona nosl\u0113dza pirkuma l\u012bgumus ar SIA &#8220;Y&#8221; par nom\u0101to automa\u0161\u012bnu ieg\u0101di to atliku\u0161aj\u0101 l\u012bzinga v\u0113rt\u012bb\u0101. SIA &#8220;Y&#8221; izrakst\u012bja SIA &#8220;X&#8221; kred\u012btr\u0113\u0137inu par l\u012bzing\u0101 nodotaj\u0101m automa\u0161\u012bn\u0101m, l\u012bdz ar to SIA &#8220;X&#8221; bija pien\u0101kums veikt attiec\u012bgu priek\u0161nodok\u013ca korekciju par iepriek\u0161 atskait\u012bto pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN). Finan\u0161u gr\u016bt\u012bbu d\u0113\u013c SIA &#8220;X&#8221; iesniedza maks\u0101tnesp\u0113jas pieteikumu un PVN atmaksu valsts bud\u017eet\u0101 neveica.<\/p>\n<p>Valsts ie\u0146\u0113mumu dienesta (VID) ieskat\u0101 persona zin\u0101ja par SIA &#8220;X&#8221; finan\u0161u gr\u016bt\u012bb\u0101m, transportl\u012bdzek\u013cu p\u0101rdo\u0161anas dar\u012bjumi tika noform\u0113ti form\u0101li (proti, persona zin\u0101ja par noform\u0113to dar\u012bjumu m\u0101ksl\u012bgo raksturu), un persona pati apzin\u0101ti iesaist\u012bj\u0101s nodok\u013cu sist\u0113mas \u013caunpr\u0101t\u012bg\u0101 izmanto\u0161an\u0101.<\/p>\n<p><strong>Sen\u0101ta atzi\u0146as<\/strong><\/p>\n<p>Savuk\u0101rt Sen\u0101ts sav\u0101 spriedum\u0101 nor\u0101da, ka nodok\u013cu administr\u0101cijai ir j\u0101iev\u0113ro neitralit\u0101tes princips, proti, t\u0101 nedr\u012bkst iejaukties dar\u012bjumos, nosakot to saturu un citas l\u012bguma sast\u0101vda\u013cas, pat ja \u0161\u0101da vieno\u0161an\u0101s kaut k\u0101d\u0101 m\u0113r\u0101 nav tik izdev\u012bga valsts bud\u017eeta interes\u0113m k\u0101 cita veida vieno\u0161an\u0101s. L\u012bdz ar to Sen\u0101ta ieskat\u0101 jebk\u0101da dar\u012bjuma satura p\u0101rskat\u012b\u0161ana ir pie\u013caujama tikai tajos gad\u012bjumos, kad VID sp\u0113j pier\u0101d\u012bt to, ka dar\u012bjuma saturu nosaka tie\u0161i v\u0113lme g\u016bt nepamatotas fisk\u0101la rakstura priek\u0161roc\u012bbas nodok\u013cu nomaksas jom\u0101, nevis citi personas \u012bstenot\u0101s komercdarb\u012bbas ekonomiski pamatoti apsv\u0113rumi, kas nek\u0101di nav saist\u012bti ar nelikum\u012bg\u0101m darb\u012bb\u0101m nodok\u013cu jom\u0101. Sen\u0101ts nor\u0101da: ja persona neb\u016btu ieg\u0101d\u0101jusies konkr\u0113t\u0101s preces no SIA &#8220;Y&#8221;, t\u0101s ieg\u0101d\u0101tos k\u0101ds cits komersants, kuram b\u016btu ties\u012bbas atskait\u012bt priek\u0161nodokli, nesaistot \u0161\u012bs ties\u012bbas ar apst\u0101kli, vai SIA &#8220;X&#8221; sp\u0113tu samaks\u0101t bud\u017eet\u0101 t\u0101s nodok\u013cu par\u0101dus.<\/p>\n<p>Sen\u0101ts sav\u0101 spriedum\u0101 v\u0113r\u0161 uzman\u012bbu ar\u012b uz Eiropas Savien\u012bbas Tiesas secin\u0101to, ka jaut\u0101jums, vai pre\u010du pieg\u0101d\u0101t\u0101js ir vai nav p\u0101rskait\u012bjis Valsts kasei PVN, kas maks\u0101jams par p\u0101rdo\u0161anas dar\u012bjumiem, neietekm\u0113 nodok\u013ca maks\u0101t\u0101ja ties\u012bbas atskait\u012bt priek\u0161nodokl\u012b samaks\u0101to PVN.<\/p>\n<p>Las\u012bt pla\u0161\u0101k <a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/nodokli\/lv-butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-2-dala\/21533\" target=\"_blank\" rel=\"noopener\">\u0161eit<\/a>.<\/p>\n<p>Las\u012bt raksta pirmo da\u013cu <a href=\"https:\/\/cobalt.legal\/lv\/jaunumi-darijumi\/butiskakas_2021_gada_tiesu_atzinas_nodoklu_joma_1_dala\/&amp;type=4\" target=\"_blank\" rel=\"noopener\">\u0161iet<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Turpin\u0101m izskat\u012bt 2021. gada b\u016btisk\u0101k\u0101s tiesu atzi\u0146as nodok\u013cu jom\u0101. \u0160oreiz izskat\u0101m divas lietas. Vienu \u2013 par Valsts ie\u0146\u0113mumu dienesta pien\u0101kumu pien\u0101c\u012bgi noskaidrot apst\u0101k\u013cus, lai pier\u0101d\u012btu \u013caunpr\u0101t\u012bgas nodok\u013cu sist\u0113mas izmanto\u0161anas paz\u012bmes. Bet otraj\u0101 liet\u0101 \u2013 atzi\u0146as par p\u0101rmaks\u0101t\u0101s nodok\u013ca summas atmaksas..<\/p>\n","protected":false},"author":6,"featured_media":2551,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"country":[96],"class_list":["post-19863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 2. da\u013ca | COBALT<\/title>\n<meta name=\"description\" content=\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 2. da\u013ca. News. Naujienos. Jaunumi. 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News. Naujienos. Jaunumi. Uudised.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-2-dala\/","og_locale":"lv_LV","og_type":"article","og_title":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 2. da\u013ca | COBALT","og_description":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 2. da\u013ca. News. Naujienos. Jaunumi. 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