| Abstract [eng] |
The master's thesis "Para 1, Article 69 of the Law on Tax Administration and Para 8, Article 11 of the Law on Corporate Income Tax: Evaluation and Comparison" analyses the concept and essence of tax evasion, its separation from tax planning and tax evasion. The paper also examines the nature, purpose, entrenchment of the principle of the primacy of substance over form in the laws of the Republic of Lithuania and its application in the practice of Lithuanian administrative courts and decisions of tax dispute commissions. Analysing the phenomenon of tax evasion and the principle of the primacy of substance over form, the doctrine of Lithuanian and foreign legal scholars, the practice of the Supreme Administrative Court of Lithuania and the Court of Justice of the European Union is reviewed, as well as decisions of the Tax Disputes Commission. The first part of the work reveals the concept of tax avoidance, examines the separation of tax avoidance from tax planning and tax evasion, and discusses the importance of such a distinction. This section also highlights the signs of tax evasion, their significance, and their importance in reasonably establishing a taxpayer's tax avoidance in a particular situation, so that the tax authority can continue to apply appropriate and targeted legal measures specifically aimed at combating tax evasion. The second part deals with the principle of the supremacy of substance over form, its origins, purpose, and enshrinement in law. This part distinguishes the significance of the principle of the primacy of substance over form from the point of view of European Union law, as well as the consolidation of this principle in Lithuanian tax law. Analysing the entrenchment of the above principle in the Lithuanian legal system, the provisions enshrined in Para 1, Article 69 of the Law on Tax Administration and Para 8, Article 11 of the Law on Corporate Income Tax, which implement general measures to combat tax evasion, are assessed and compared. In assessing the provision enshrined in Para1 of Article 69 of the Law on Tax Administration, the interpretations of the application of the said provision formed in the case-law of the Supreme Administrative Court of Lithuania are reviewed. |
