| Abstract [eng] |
The master's thesis analyzes the possibility of the tax administrator to apply civil liability against the manager or participant of a legal entity, when the legal entity and/or the state suffers damage resulting from improper fulfillment (non-fulfillment) of tax obligations. The first part of the master's thesis analyzes the concept of tax obligations in order to determine which illegal actions may result in civil liability for the manager or participant of a legal entity in the field of (non)fulfilment of tax obligations of a legal entity. The second part analyzes the status of the manager and participant of the legal entity. The features related to the status of these persons are discussed, which are significant in relation to them in the application of civil liability arising from improper (non)fulfillment of tax obligations of a legal entity. The third part looks at the conditions for an indirect claim that a tax administrator must meet when asserting an indirect claim. The fourth part discusses the conditions of civil liability, which must be determined in order to award a legal entity the damage it has suffered, which has arisen in the (non)fulfilment of tax obligations. The fifth part analyzes the formed court practice, which explains the possibilities of the tax administrator to file a direct claim against the head of the company or a participant. It is also clarified that the state can only be understood as a tax and that part of late interest, which is calculated based on the weighted average of the annual interest rate of the state treasury bills of the Republic of Lithuania issued by auction in the previous calendar quarter. In addition, court practice is reviewed, which unequivocally concludes that the participant of a legal entity, applying article 2.50, part 3 of the Civil Code, will not be responsible for the tax obligations of the legal entity, but for the damage that the state suffered due to the fact that the legal entity could not fulfill the obligation to pay taxes due to unfair participants actions. |
