| Abstract [eng] |
VAT is popular in the state tax system, however there are considerable amount of problems and indistinctness faced in its application. A proper, clear and particular legal regulation of VAT secures even calculation of this tax, declaration and less probability for tax disputes. In the current work to provide analysis of legal deeds regulating VAT the mentioned tax is being researched in reference to the main components (object, subject, tax value, tax moment, rates). To implement the main goal firstly the concepts of legal act and its distribution have been provided. To perceive VAT as a tax there are different authors’ opinions presented highlighting advantages and importance to the national tax system. The Object of the research being LR legal deeds regulating VAT in the current paper analysis of the legal deeds is provided according to the main tax elements since 1 May 1994 to 1 January 2012 revealing the essential changes and their influencing factors with a special focus on the period of Lithuanian membership in EU and consequently following VAT directive and its influence on VAT regulation in Lithuania. Further on to develop the analysis and to seek for clarification of the essential problems happening in practice because of the VAT subject, object, tax moment, tax value and rates the practice of SACL and EUCJ are examined. The provided analysis of legal deeds revealed that the greatest change in VAT element regulation area influenced by EU membership happened because of the concept of VAT object. In general, considering the historical perspective of the analysis of legal deeds it has been established that constant concretization, expansion of VAT elements is observed indicating specific exceptions and outstanding cases. Providing analysis of court practice it has been defined that most of tax disputes arise because of application 0 per cent VAT rate validity. Court practice related to other VAT elements showed their interrelation in the common VAT system. |
