Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/34884
Type of publication: Magistro darbas / Master thesis
Field of Science: Teisė / Law
Author(s): Meiliūnaitė, Aurelija
Title: Ar mokestiniame ginče gali būti pažeista mokėtojo teisė į teisingą teismą?
Other Title: Has a taxpayer guarantee of a right to a fair trial?
Extent: 38 p.
Date: 2-Jun-2017
Event: Vytauto Didžiojo universitetas. Teisės fakultetas
Keywords: Mokestiniai ginčai;Mokesčių mokėtojo teisės;Teisė į teisingą teismą;Taxpayer;Quarantee of fair trial;European convention of human rights
Abstract: Magistro baigiamojo darbo tikslas ištirti, ar mokestiniame ginče nepažeidžiama mokesčio mokėtojo teisė į teisingą teismą. Tyrimas atliktas apžvelgus teisės į teisingą teismą formavimąsi istoriniu aspektu bei išanalizavus ir ištyrus mokesčių mokėtojų teisės į teisingą teismą užtikrinimą mokestinio ginčo kontekste. Siekiant objektyvių išvadų ir rekomendacijų išanalizuoti nacionaliniai ir tarptautiniai teisės aktai bei teismų praktika, kuriuose numatytos mokesčio mokėtojo teisės. Taip pat išanalizuoti kriterijai, kuriais remiantis mokesčių mokėtojas gali apskųsti mokesčių administratoriaus veiksmus. Pirmoje magistro baigiamojo darbo dalyje atskleista, kad Konstitucinio teismo jurisprudencijoje yra labai plačiai išaiškinta, jog žmogaus teisės ir laisvės yra neatsiejamos nuo teisinės valstybės principo, kuris garantuoja procesinę asmens teisę kreiptis į teismą, taip įtvirtintinant galimybę apginti savo pažeistas teises ir laisves, todėl tam, kad nebūtų pažeistas šis principas, būtina užtikrinti teisės kreiptis į teismą realizavimą ir garantuoti, kad asmuo galės apginti savo pažeistas teises. Taip pat išsiaiškinta, kad procesiniai ribojimai, subjektui kreipiantis į administracinį teismą, yra galimi, bet jie turi būti proporcingi ir nepažeidžiantys veiksmingos teisminės gynybos esmės. Antroje magistro baigiamojo darbo dalyje išanalizavus EŽTT praktiką, išsiaiškinta, kad nors EŽTK 6 straipsnyje numatytos garantijos dėl teisės į teisingą teismą turėtų būti taikomos tik baudžiamosioms ir civilinėns byloms, tačiau teismų praktika šias garantijas taiko ir administracinėse bylose, kadangi teismai turi prisitaikyti prie nuolat kintančios visuomenės poreikių ir aktualijų, kad neprarastų efektyvumo garantuojant veiksmingą žmogaus teisių užtikrinimą. Trečioje magistro baigiamojo darbo dalyje atlikus analizę konstatuota, jog darbe iškelta hipotezė pasitvirtino - mokesčių mokėtojo teisė į teisingą teismą praktikoje dažnai pažeidžiama. Tokia išvada darytina, kadangi ilgą laiką mokesčių mokėtojui bandant apskųsti mokesčio administratoriaus nurodymus, skundai būdavo atmetami, taip neužtikrinant tinkamo mokėtojo teisių į teismą įgyvendinimo. Tačiau naujausia teismų praktika bandydama tinkamai pritaikyti EŽTK formuoja naują praktiką, todėl yra tikimybė, kad dėl pasikeitusių teismų sprendimų bus suformuota tokia teismų praktika, kuri padės užtikrinti, jog mokėtojui būtų užtikrinama tinkama teisė į teisingą teismą.
The origin of taxes is related to the origin of the State, although the forms of the taxes were different during all times (in kind, gold, food products, etc.). Taxes are the major mode to form the State income; therefore the regulatory mechanism of payment procedure is determined by laws. The binding legal relations are formed between the taxpayer and the State. Their fundamental aspects are voluntary payment of taxes and inspection of taxpayers’ performance. The tax disputes are specific type of disputes, but it has to be noted that not all the disputes between the taxpayers and tax administrator are attributed to this category of the disputes. The courts have been considering for a long period that the tax dispute arises when the tax administrator submits inspection deed or similar decision, on the ground of which the fee is calculated and imposed on the taxpayer, after the tax inspection, and the taxpayer does not agree with such a decision. Moreover, the tax dispute may arise when the tax administrator refuses to return (record) the tax overpayment (difference). It has to be noted that according to the laws, the tax administrator chooses the taxpayers to be checked and sets the inspection scope and time independently – such wide powers of the tax administrator raise many questions to the taxpayers as they do not understand the limits of the tax administrator’s powers and appealing possibilities of the made decisions. The article 6 of the European Convention of Human Rights stresses the importance of human right to fair trial. This right means fairness of the entire judicial proceedings. In order to determine whether this right has not been violated, it is important to make sure that the trial was not too long, partial to any party, whether it was public and whether the right to defence and presumption of innocence was guaranteed. Although the guarantees provided in the article 6 of the European Convention of Human Rights to fair trial should be applicable only to criminal and civil matters, but the case law has expanded their application and thus they are also applicable in administrative matters following certain criteria. It should be noted that the Constitutional Court of the Republic of Lithuania has explained and stressed more than once that the human rights and freedoms are inseparable from the principle of the State of law that guarantees the procedural right to the person to address the court and thus ensures the possibility to defend the violated rights and freedoms. The objective of the Master Theses is to learn whether the taxpayer has a guarantee of a right to fair trial. The research was conducted through review of the formation of right to fair trial, analysis and examination of ensuring the right of taxpayers to fair trial within the context of tax dispute. In order to get objective conclusions and recommendations, the national and international legal acts and case law related to the rights of taxpayers were analyzed. Besides, the criteria, on the ground of which the taxpayer may appeal against the actions of the tax administrator, were analyzed. The first part of the Master Theses reveals that it has been explained comprehensively in the jurisprudence of the Constitution Court of the Republic of Lithuania that the human rights and freedoms are inseparable from the principle of the State of law that guarantees the procedural right to the person to address the court and thus ensures the possibility to defend the violated rights and freedoms. In order to prevent violation of this principle, it is necessary to ensure the implementation of the right to address the court and to guarantee that the person will be able to defend the violated rights. It was also explained that the procedural limitations applied when the person addresses the administrative court are permitted; however they have to be proportionate and in compliance with the essence of effective judicial defence. Upon analysis of the case law of the European Court of Human Rights, it was explained in the second part of the Master Theses that the guarantees provided in the article 6 of the European Convention of Human Rights to fair trial should be applicable only to criminal and civil matters, but the case law allows their application in administrative matters, as well, because the courts have to adjust to the needs and topicalities of the always-changing society, in order to stay effective in providing guarantees for effective ensuring of human rights. Upon having conducted the analysis, it was stated in the third part of the Master Theses that the hypothesis raised in the work was approved – the taxpayer’s right to a fair trial is often violated. Such a conclusion should be made because the complaints have been rejected for a long time when the taxpayer was trying to appeal the actions of tax administrator; therefore the proper implementation of the taxpayer’s right to a fair trial was not guaranteed. Thus in attempt to apply properly the European Convention of Human Rights, the latest case practice seems to form new practice. There is a possibility that the changed court decisions will form the case law that will help to guarantee the taxpayer’s right to a fair trial.
Internet: https://eltalpykla.vdu.lt/1/34884
https://hdl.handle.net/20.500.12259/34884
Appears in Collections:2017 m. (TF mag.)

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