| Abstract [eng] |
This Master's thesis analyses the jurisprudence and assessment of the 0% VAT rate by examining relevant legislation, doctrinal sources, case law and interviews with authorities. The subject is explored through case law and a survey of practitioners of tax law. VAT can be traced back to the end of the First World War, but in Lithuania it was adopted in 2002 to facilitate and facilitate accession to the European Union. Among other things, this tax is one of the most important indirect taxes, as it collects a significant part of the state budget revenue in every European country. The aim is to find out in which cases the zero-rating is applied, what practical problems arise for both taxpayers and public authorities, and how these problems are dealt with by the courts. In summary, the paper aims to provide a comprehensive analysis of the application of the 0% VAT rate, and to assess the legal and practical problems in the light of case law and expert opinions. The first part of the paper analyses the theoretical aspects of VAT, the concept. It describes the historical origins, the regulation in Lithuania, taking into account the very initial stage of VAT. It also analyses the articles of the VAT law regulating the application of the 0% rate and how they work in practice. The second part of the thesis examines the case law of the Supreme Administrative Court, the European Court of Justice and the issues arising therein. The most important precedents established by the courts are also presented and described in this part. The third part of the thesis deals with the assessment of the VAT zero-rating, describing the issues involved. This is manifested in the proof of certain necessary documents or entities for VAT as such. A survey is carried out and three key questions are asked, which, when examined, reflect the issues as seen through the eyes of practitioners. |
