| Abstract [eng] |
This master’s thesis analyses the application of the 0% VAT rate, its legal nature, regulation, and practical issues in the context of the EU, Lithuania, and UK. The study examines relevant legal acts and case law, with particular attention to the decisions of the Court of Justice of the EU, the Supreme Administrative Court of Lithuania, and UK courts. The research reveals that although the 0% VAT rate is a fundamental element of the VAT system, its application in practice faces significant challenges, especially in relation to evidentiary requirements. The analysis shows that EU law prioritizes the substantive aspects of transactions, whereas national practice often adopts a more formal approach. It is also established that differences in evidentiary standards lead to legal uncertainty and increase the number of disputes. The thesis identifies key problems related to formalism, sufficiency of evidence, and the application of the good faith principle. Based on these findings, conclusions and recommendations are provided to improve the clarity and consistency of the application of the 0% VAT rate in practice. |
