| Title |
Mokestinės paskolos sutarties esmė ir santykis su civiline paskolos sutartimi Lietuvoje / |
| Translation of Title |
The esence of a tax loan agreement and its relation with a civil loan agreement in Lithuania. |
| Authors |
Paškevičienė, Laura |
| DOI |
10.15388/Teise.2011.0.174 |
| Full Text |
|
| Is Part of |
Teisė / Vilniaus universitetas.. Vilnius : Vilniaus universiteto leidykla. 2011, t. 79, p. 107-124.. ISSN 1392-1274 |
| Abstract [eng] |
The subject of a “tax loan agreement” is not related with lending, which is known as handing over a concrete sum of money to a person and his opposite obligation to return the same amount in a period of time and to pay interest. The interest, which is payed under a “tax loan agreement”, is not considered to play a role of a tax collector’s earnrate or a compensation of his loss of income. Bearing in mind the subject of this agreement, which is related with granting of time to pay tax arrears and (or) permitting to pay it in installments, it could be named as a simple payment agreement of tax arrears. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2011 |
| CC license |
|
