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Type of publication: Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Teisė / Law (S001)
Author(s): Daukantas, Marius
Title: Are bailiffs VAT payers?
Is part of: International Journal of Baltic Law [Elektroninis išteklius]. Vytauto Didžiojo universitetas, Florida Coastal School of Law., Vol. 3, iss. 2 (2007)
Extent: p. 16-29
Date: 2007
Keywords: VAT;Bailiff;Tax;European Court of justice;Jurisprudence
Abstract: The importance of value added tax is without controversy. That is why the author of this article analyzes its object and subject and tries to answer the question whether bailiffs are eligible to pay VAT. Research is based on bailiffs because of their special status, which will be discussed in this work too. The article is divided into two parts: theoretical, which will analyze EU and Lithuanian legal acts and jurisprudence, which will give an overview of EU and Lithuanian courts‘decisions. Firstly, the author provides for an analysis of legal regulation of VAT in EU and Lithuania. The aim of such analysis is to mark out the basic principles concerning bailiffs for the purpose of VAT payers. Article pays much attention towards the Sixth Council Directive (Directive 1977/388) (Title IV “Taxable persons”) and Lithuania’s VAT law. The second part of the article provides an overview of some cases decided by the European Court of Justice and Lithuanian courts, which deal with bailiffs and VAT. It covers not only courts‘decisions, but also analyzes courts‘motivation. The jurisprudence of the ECJ is very important because it is the highest court of the European Union. It has the last word on matters of European Union law in order to ensure equal application across the various European Union member states.[...]
Affiliation(s): Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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