| Abstract [eng] |
Individual activity, as legal rank, has being prevailed in Lithuania since 1 January 2003 when the Law on Personal Income tax was inured. Legal premise to perform an independent activity without establishing a legal entity was fixed earlier, because till 31 December 2002 it was available under patent system. Activity with patent was treated too much constricted and this determined changes in juridical regulation of independent activity by passing to insitute of Individual Activity. It can be stated, that this form of business today is fully incorporated in the enterprise system and today it forms the smallest section of business, moreover it must be pointed up, that representatives of individual activity have wide possibilities to operate in business market. When the definition of individual activity appeared in the Law on Personal Income tax and the features of it were determined, the critical public opinion arose because of lack of specification and possibility to interpret each of the features very widely. The widespread opinion of imperfect definition is considered as the main reason of frequent litigations. In the master’s work author tried to look for the primary reasons of this problem in much wider way. Having an aim to find the framework of individual activity, author analysed all features of the definition of an individual activity (succession, independence, economic benefit) according to the practice of institutions which judge taxation related issues, judgments of Lithuanian courts, case law of the European Court of Justice and in some aspects to practise of foreign states experience. It is separately defined conception of all features, but it is always pointed up their parity and link between all of them. There is given the analysis of some of the investment decisions under the concept of individual activity, as to be predicated on economic motivation, but not always referred as a business activity. Furthermore, the author analysed taxation of individual activity by personal income tax, value added tax, real estate tax, social security and health insurance fees. The aim of this work is to set out issues and problems in a structured way – not only from the theoretical background view, but additionally to identify taxation problems appeared in practise. In the master’s work the author appealed to linguistic, comparative, summarizing, historical and logical methods, the method of systematic analysis as well. |
