{"id":19873,"date":"2023-08-15T18:18:28","date_gmt":"2023-08-15T15:18:28","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=19873"},"modified":"2023-08-15T18:18:28","modified_gmt":"2023-08-15T15:18:28","slug":"butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-1-dala","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-1-dala\/","title":{"rendered":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 1. da\u013ca"},"content":{"rendered":"<p><strong>\u0160aj\u0101 rakstu cikl\u0101 pied\u0101v\u0101jam \u012bsu ieskatu b\u016btisk\u0101kaj\u0101s 2021.\u00a0gada tiesu atzi\u0146\u0101s nodok\u013cu jom\u0101. S\u0101ksim ar div\u0101m liet\u0101m, kur\u0101s Sen\u0101ts nostiprina atzi\u0146u, ka nodok\u013cu maks\u0101t\u0101ja \u013caunpr\u0101t\u012bgas r\u012bc\u012bbas pier\u0101d\u012b\u0161anai var izmantot netie\u0161u pier\u0101d\u012bjumu kopumu.<\/strong><\/p>\n<p><strong>Lieta SKA-36\/2021<\/strong><\/p>\n<p>Augst\u0101k\u0101s tiesas Sen\u0101ts 2021.\u00a0gada 27.\u00a0janv\u0101ra spriedum\u0101 liet\u0101 SKA-36\/2021 nor\u0101da jau iepriek\u0161 paustu atzi\u0146u, ka \u013caunpr\u0101t\u012bgas r\u012bc\u012bbas pier\u0101d\u012b\u0161anai nepiecie\u0161ams, pirmk\u0101rt, objekt\u012bvu apst\u0101k\u013cu kopums, no kuriem izriet\u00a0\u2013 lai gan tiesiskaj\u0101 regul\u0113jum\u0101 paredz\u0113tie nosac\u012bjumi form\u0101li ir iev\u0113roti, regul\u0113juma m\u0113r\u0137is tom\u0113r nav sasniegts\u00a0\u2013, un, otrk\u0101rt, subjekt\u012bvs elements, ko veido v\u0113lme ieg\u016bt no regul\u0113juma izrieto\u0161u priek\u0161roc\u012bbu, m\u0101ksl\u012bgi radot t\u0101s ieg\u016b\u0161anai vajadz\u012bgos priek\u0161nosac\u012bjumus. Sen\u0101ts skaidro, ka par ties\u012bbu \u013caunpr\u0101t\u012bgu izmanto\u0161anu var liecin\u0101t ne tikai tie\u0161i pier\u0101d\u012bjumi, bet ar\u012b da\u017e\u0101das netie\u0161as nor\u0101des, ja t\u0101s ir objekt\u012bvas un saskan\u012bgas.<\/p>\n<p><strong>Lietas b\u016bt\u012bba<\/strong><\/p>\n<p>Konkr\u0113taj\u0101 liet\u0101 persona bija deklar\u0113jusi dar\u012bjumus ar savu sadarb\u012bbas partneri par zelta sakaus\u0113juma liet\u0146u ieg\u0101di. Valsts ie\u0146\u0113mumu dienests (VID) veica auditu un secin\u0101ja, ka preces faktiski netika sa\u0146emtas no min\u0113t\u0101 uz\u0146\u0113muma un persona nevar\u0113ja nezin\u0101t par dar\u012bjumu fikt\u012bvo raksturu, par ko liecin\u0101ja konstat\u0113to faktu kopums, proti, b\u016btiskas k\u013c\u016bdas nodok\u013ca r\u0113\u0137inos un pie\u0146em\u0161anas un nodo\u0161anas aktos, \u0161o dokumentu neatbilst\u012bba l\u012bgumiem un dar\u012bjumu dal\u012bbnieku paskaidrojumiem un liec\u012bb\u0101m, k\u0101 ar\u012b proves biroja sniegtajai inform\u0101cijai. Liet\u0101 neskaidrs bija ar\u012b fakts par pilnvaras izsnieg\u0161anu personai sa\u0146emt preces proves biroj\u0101, jo t\u0101 atbilsto\u0161i dar\u012bjumu dokumentiem bija \u0161o pre\u010du \u012bpa\u0161niece un pre\u010du izsnieg\u0161anas br\u012bd\u012b proves biroj\u0101 piedal\u012bj\u0101s ar\u012b pats pilnvaras dev\u0113js. Persona nesp\u0113ja izskaidrot nedz iepriek\u0161 min\u0113to apst\u0101kli, nedz ar\u012b p\u0101r\u0113j\u0101s konstat\u0113t\u0101s nepiln\u012bbas, tr\u016bkumus un pretrunas t\u0101s gr\u0101matved\u012bbas re\u0123istros iegr\u0101matotajos dar\u012bjumu dokumentos un sniegtajos paskaidrojumos.<\/p>\n<p><strong>Sen\u0101ta atzi\u0146as<\/strong><\/p>\n<p>Sen\u0101ts sav\u0101 spriedum\u0101 pau\u017e jau iepriek\u0161 min\u0113tu atzi\u0146u, proti, ka atbilsto\u0161i Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p92\" target=\"_blank\" rel=\"noopener\">92.\u00a0panta<\/a>\u00a01.\u00a0da\u013cas 1.\u00a0punktam vispirms nepiecie\u0161ams noskaidrot, vai priek\u0161nodok\u013ca ties\u012bbu izmantot\u0101js visp\u0101r ir sa\u0146\u0113mis r\u0113\u0137in\u0101 nor\u0101d\u012bto preci.<\/p>\n<p>Sen\u0101ts nor\u0101da: ja tiek konstat\u0113ts, ka prece netika sa\u0146emta, tad nodok\u013cu maks\u0101t\u0101jam ties\u012bbas uz priek\u0161nodok\u013ca atskait\u012bjumiem ir liedzamas bez detaliz\u0113tas p\u0101r\u0113jo priek\u0161nodok\u013ca atskait\u012b\u0161anas form\u0101lo pras\u012bbu izv\u0113rt\u0113\u0161anas. Savuk\u0101rt, ja tiek konstat\u0113ts, ka priek\u0161nodok\u013ca ties\u012bbu izmantot\u0101js r\u0113\u0137in\u0101 nor\u0101d\u012bto preci ir sa\u0146\u0113mis, t\u0101l\u0101k nepiecie\u0161ams noskaidrot, vai \u0161\u012b prece tika sa\u0146emta tie\u0161i no dar\u012bjuma dokumentos nor\u0101d\u012bt\u0101s ar pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN) apliekam\u0101s personas.<\/p>\n<p>Ja tiek konstat\u0113ts, ka r\u0113\u0137in\u0101 nor\u0101d\u012bt\u0101 ar PVN apliekam\u0101 persona nav pieg\u0101d\u0101jusi str\u012bdus preces, t\u0101l\u0101k nepiecie\u0161ams noskaidrot, vai priek\u0161nodok\u013ca ties\u012bbu izmantot\u0101js zin\u0101ja vai tam vajadz\u0113ja zin\u0101t, ka dar\u012bjums ir saist\u012bts ar PVN sist\u0113mas \u013caunpr\u0101t\u012bgu izmanto\u0161anu. Sen\u0101ts ar\u012b nor\u0101da, ka &#8220;zin\u0101ja vai vajadz\u0113ja zin\u0101t par iesaisti nodok\u013cu izkr\u0101p\u0161an\u0101&#8221; ir faktu v\u0113rt\u0113jums un \u0161\u0101ds v\u0113rt\u0113jums pats par sevi nav atsevi\u0161\u0137i j\u0101pier\u0101da. Proti, ir j\u0101pier\u0101da fakti, uz kuru pamata ir izdar\u012bts konkr\u0113tais v\u0113rt\u0113jums,*\u00a0un \u0161o faktu pier\u0101d\u012b\u0161anai ir izmantojami ar\u012b netie\u0161i pier\u0101d\u012bjumi, jo nodok\u013cu izkr\u0101p\u0161anu visai reti var konstat\u0113t no tie\u0161iem pier\u0101d\u012bjumiem.<\/p>\n<p>Izskatot min\u0113to lietu, Sen\u0101ts konstat\u0113ja: p\u0101rs\u016bdz\u0113taj\u0101 spriedum\u0101 apgabaltiesa ir izv\u0113rt\u0113jusi vair\u0101kus objekt\u012bvus apst\u0101k\u013cus un atzinusi, ka to kopums liecina par str\u012bdus dar\u012bjumu m\u0101ksl\u012bgo raksturu, kuru m\u0113r\u0137is ir fisk\u0101lu priek\u0161roc\u012bbu rad\u012b\u0161ana, kas personai netiktu pie\u0161\u0137irtas, ja neb\u016btu noform\u0113ti faktiski nenotiku\u0161i dar\u012bjumi ar nodok\u013ca r\u0113\u0137inos nor\u0101d\u012bto personu. L\u012bdz ar to Sen\u0101ts atzina, ka apgabaltiesas sprieduma atcel\u0161anai nav pamata.<\/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-1-dala\/21506\" target=\"_blank\" rel=\"noopener\">\u0161eit<\/a>.<\/p>\n<p>Las\u012bt raksta turpin\u0101jumu (otro da\u013cu) <a href=\"https:\/\/cobalt.legal\/lv\/jaunumi-darijumi\/butiskakas_2021_gada_tiesu_atzinas_nodoklu_joma_2_dala\/&amp;type=4\" target=\"_blank\" rel=\"noopener\">\u0161eit<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0160aj\u0101 rakstu cikl\u0101 pied\u0101v\u0101jam \u012bsu ieskatu b\u016btisk\u0101kaj\u0101s 2021.\u00a0gada tiesu atzi\u0146\u0101s nodok\u013cu jom\u0101. S\u0101ksim ar div\u0101m liet\u0101m, kur\u0101s Sen\u0101ts nostiprina atzi\u0146u, ka nodok\u013cu maks\u0101t\u0101ja \u013caunpr\u0101t\u012bgas r\u012bc\u012bbas pier\u0101d\u012b\u0161anai var izmantot netie\u0161u pier\u0101d\u012bjumu kopumu. Lieta SKA-36\/2021 Augst\u0101k\u0101s tiesas Sen\u0101ts 2021.\u00a0gada 27.\u00a0janv\u0101ra spriedum\u0101 liet\u0101..<\/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-19873","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. 1. da\u013ca | COBALT<\/title>\n<meta name=\"description\" content=\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 1. da\u013ca. News. Naujienos. Jaunumi. 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