Europos Sąjungos norminių aktų reguliuojančių PVM teisinė analizė
Soltanovičius, Tomas |
Strumskis, Mindaugas | |
Šiame darbe Europos Sąjungos norminiai aktai reguliuojantys PVM nagrinėjami siekiant į klausimą, ar ar Europos Sąjungos steigimo dokumentuose numatytas PVM reglamentavimo harmonizavimo lygis buvo pasiektas antrinės teisės norminiais aktais. Toks klausimas buvo iškeltas Europos Komisijos 2010 m. gruodžio 1 d. paskelbtame dokumente – Žaliojoje knygoje. Tai rodo temą esant aktualia. Magistrinio darbo objektas – Europos Sąjungos norminiai aktai reguliuojantys PVM. Magistrinio darbo tikslas – nustatyti, ar Europos Sąjungos steigimo dokumentuose numatytas PVM reglamentavimo harmonizavimo lygis buvo pasiektas antrinės teisės norminiais aktais. Siekiant užsibrėžto tikslo, keliami šie magistrinio darbo uždaviniai: i) nustatyti PVM reglamentavimo harmonizavimo priežastis ir etapus; ii) nustatyti, koks yra numatytas PVM reglamentavimo harmonizavimo lygis Europos Sąjungos steigimo dokumentuose; iii) nustatyti, kokie antrinės teisės norminiai aktai reguliuojantys PVM buvo priimti; iv) nustatyti, ar Europos Sąjungos steigimo dokumentuose numatytas PVM reglamentavimo harmonizavimo lygis buvo pasiektas antrinės teisės norminiais aktais. Magistrinio darbo hipotezė – Europos Sąjungos steigimo dokumentuose numatytas PVM reglamentavimo harmonizavimo lygis antrinės teisės norminiais aktais nebuvo pasiektas. Magistriniame darbe vadovaujantis moksliniais metodais (istoriniu, analizės, sisteminės analizės, lingvistiniu, statistiniu ir apibendrinimo) analizuojami Europos Sąjungos norminiai teisės aktai, Europos Teisingumo Teismo praktika, bei mokslinė literatūra. Magistriniame darbe nustatoma, kad PVM, kaip mokesčio, specifika suvaidino svarbų vaidmenų Europos Sąjungai pasirenkant PVM, kaip bendrąjį vartojimo mokestį nuo pat apsisprendimo dėl šio mokesčio pasirinkimo momento. Nustatoma, kad pagrinde PVM reglamentavimo harmonizavimas Europos Sąjungoje vykdomas direktyvomis, o ne reglamentais, įgyvendinančių ir deleguotų antrinės teisės aktų buvo priimta pakankamai mažai. Nustatoma, kad priimant PVM reglamentavimą harmonizuojančius teisės aktus taikoma procedūra, pagal kurią kiekviena valstybė narė turi veto teisę, kas leidžia teigti, kad valstybės narės siekė išlaikyti suverenitetą šioje srityje. Darbe nustatomas Europos Sąjungos steigimo dokumentuose iškeltas siekiamas PVM reglamentavimo harmonizavimo tikslas, taip pat nustatomi konkretūs pavyzdžiai, kurie rodo, kad esamas reglamentavimo harmonizavimo lygis neužtikrina iškelto tikslo pasiekimo, tokiu būdu patvirtinama darbe iškelta hipotezė. Nustatoma, kad nepaisant to, kad Europos Teisingumo Teismo praktika leidžia teigti apie tai, kad antrinės teisės norminiai aktai reguliuojantys PVM gali būti vertinami dėl jų atitikimo Europos Sąjungos steigimo dokumentų nuostatoms dėl PVM reglamentavimo harmonizavimo, tačiau faktiškai Europos Teisingumo Teismas dar niekada nepripažino pagrindinių antrinės teisės norminių aktų reguliuojančių PVM nuostatų neatitikimo Europos Sąjungos steigimo dokumentams. Įvertinus padarytas išvadas, darbe siūloma leisti Europos Komisijai priimti deleguotus ir įgyvendinančius įstatymo galios neturinčius teisės aktus PVM reglamentavimo srityje. Darbas susideda iš trijų skyrių: pirmame skyriuje nustatomos bendrosios PVM charakteristikos ir PVM reglamentavimo harmonizavimo raida Europos Sąjungoje, antrame – Europos Sąjungos steigimo dokumentuose numatytas PVM reglamentavimo harmonizavimo lygis, trečiame – priimti antrinės teisės norminiai aktai reguliuojantys PVM, taip pat jais pasiektas PVM reglamentavimo harmonizavimo lygis palyginamas su Europos Sąjungos steigimo dokumentuose numatytu.
In this work the European Union legal acts regulating VAT are analyzed in order to answer the question if the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union was achieved by the secondary legislation. The same question was raised in the European Commission’s document of 1th of December 2010 – the Green Paper. It proves that the issue is relevant. The subject of the Master‘s Work – European Union legal acts regulating VAT. The objective – to find out if the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union was achieved by the secondary legislation. In order to achieve the goal the following tasks are appointed: i) to identify the reasons and stages of the harmonization of the VAT regulation; ii) to determine, what is the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union; iii) to identify, what secondary legislation legal acts regulating VAT were adopted; iv) to determine, if the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union was achieved by the secondary legislation. Thesis of the Master’s Work – the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union was not achieved by the secondary legislation. In the Master’s Work with reference to scientific methods (historical, analysis, systemic analysis, linguistic, statistic and generalization) the European Union legal acts, the case law of the European Court of Justice, also scientific literature, are analysed. In the Master’s Work it is estimated that VAT’s specifics has been of major importance when the European Union has decided VAT to be the general consumption tax, even from the moment of decision concerning this tax. It is identified that mostly VAT regulation is harmonized within the European Union by directives, not regulations; also little implementing and delegated secondary legislation legal acts were adopted. It is determined that VAT regulation harmonizing legal acts are adopted according to the procedure according to which each member state has the right to veto. It presupposes that member states wanted to retain the sovereignty in this area. In the work the level of harmonization of the VAT regulation sought in the Founding Documents of the European Union is established, also particular examples, which show that the existing level of harmonization does not match the objective, are presented. In this way the thesis set in the work is approved. It is found out that the case law of the European Court of Justice presupposes that secondary legal acts regulating VAT may be examined concerning their conformity with the relevant provisions of the Founding Documents of the European Union. However, actually the European Court of Justice has never assigned the contradiction. Taking into account the findings it is proposed in the work to allow the European Commission to adopt delegated and implementing legal acts within the area of VAT regulation. The Master‘s Work consists of three chapters: in the first chapter the general VAT characteristics and the development of harmonization of the VAT regulation within the European Union is established, in the second – the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union is determined, in the third – adopted secondary legal acts regulating VAT are defined, also the level of harmonization of VAT regulation achieved by them is compared with the level stipulated in the Founding Documents of the European Union. In this work the European Union legal acts regulating VAT are analyzed in order to answer the question if the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union was achieved by the secondary legislation. The same question was raised in the European Commission’s document of 1th of December 2010 – the Green Paper. It proves that the issue is relevant. The subject of the Master‘s Work – European Union legal acts regulating VAT. The objective – to find out if the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union was achieved by the secondary legislation. In order to achieve the goal the following tasks are appointed: i) to identify the reasons and stages of the harmonization of the VAT regulation; ii) to determine, what is the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union; iii) to identify, what secondary legislation legal acts regulating VAT were adopted; iv) to determine, if the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union was achieved by the secondary legislation. Thesis of the Master’s Work – the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union was not achieved by the secondary legislation. In the Master’s Work with reference to scientific methods (historical, analysis, systemic analysis, linguistic, statistic and generalization) the European Union legal acts, the case law of the European Court of Justice, also scientific literature, are analysed. In the Master’s Work it is estimated that VAT’s specifics has been of major importance when the European Union has decided VAT to be the general consumption tax, even from the moment of decision concerning this tax. It is identified that mostly VAT regulation is harmonized within the European Union by directives, not regulations; also little implementing and delegated secondary legislation legal acts were adopted. It is determined that VAT regulation harmonizing legal acts are adopted according to the procedure according to which each member state has the right to veto. It presupposes that member states wanted to retain the sovereignty in this area. In the work the level of harmonization of the VAT regulation sought in the Founding Documents of the European Union is established, also particular examples, which show that the existing level of harmonization does not match the objective, are presented. In this way the thesis set in the work is approved. It is found out that the case law of the European Court of Justice presupposes that secondary legal acts regulating VAT may be examined concerning their conformity with the relevant provisions of the Founding Documents of the European Union. However, actually the European Court of Justice has never assigned the contradiction. Taking into account the findings it is proposed in the work to allow the European Commission to adopt delegated and implementing legal acts within the area of VAT regulation. The Master‘s Work consists of three chapters: in the first chapter the general VAT characteristics and the development of harmonization of the VAT regulation within the European Union is established, in the second – the level of harmonization of the VAT regulation stipulated in the Founding Documents of the European Union is determined, in the third – adopted secondary legal acts regulating VAT are defined, also the level of harmonization of VAT regulation achieved by them is compared with the level stipulated in the Founding Documents of the European Union.