| Abstract [eng] |
The master‘s thesis analyzes the meanings of sanctions and their types, found in the works of legal scholars, compares it to the negative impact measures established in the Law on Tax Administration of the Republic of Lithuania (fine, inclusion in the list of unreliable taxpayers, enforcement of tax arrears, ways of securing the fulfillment of tax liability), in order to determine whether the relevant adverse measures imposed on taxpayers can be regarded as sanctions in the legal sense. Pursuant to the Law on Tax Administration of the Republic of Lithuania and its‘ commentary, the case law of the Supreme Administrative Court of Lithuania, rulings of the Constitutional Court of the Republic of Lithuania and legal scholars, the grounds for imposing a fine, exemption from sanctions, the circumstances determining the specific amount of the fine (mitigating and aggravating circumstances) are analyzed. Moreover, the compatibility of the circumstances aggravating tax liability established in the Law on Tax Administration of the Republic of Lithuania with the principles enshrined in the Constitution of the Republic of Lithuania is examined. Also, based on the rulings of the Constitutional Court of the Republic of Lithuania and the interpretations of the Supreme Administrative Court of Lithuania on criminal sanctions, the issue of presumption of guilt in tax liability is analyzed, linking it with the criminal nature of fines established in the Law on Tax Administration of the Republic of Lithuania thus raising the issue of failure to ensure the procedural guarantees of taxpayers enshrined in Article 31 of the Constitution of the Republic of Lithuania. |
