| Abstract [eng] |
The State Aid Assistance by Tax Advantages in Lithuania In this study Lithuanian tax laws and tax administrator’s practice are analysed in order to assess them with respect to the fiscal state aid rules revealing how current regulation is compatible with the European Union law and by doing this identifying problems in the legal framework. In the first part of the study fiscal state aid is introduced by presenting its definition, elements and identifying its forms which is needed for further research. In the second part analysis of tax reliefs is provided by examining what flaws in the regulation could stipulate assistance of fiscal state aid incompatible with the common market and how possible contradictions between Lithuanian and European Union regulation could be solved. In the third part of the study regulation set for tax administrator‘s activity is studied in the aspect of compatibility with the European Union law and motivated suggestions are made to improve the existing regime. The results of the research show that it is important to follow fiscal state aid rules – European Commission has competence to interfere with national tax law-making and activity of tax administrator. Problems of fiscal state aid assistance in Lithuania are identified in individual municipal tax exemptions, investment agreements, tax reliefs granted to agricultural cooperative companies, large farmers and religious communities, incomplete comments by the tax administrator on tax laws and unrestricted discretion of tax administration to adopt decisions and conclude agreements. |
