Pajamų natūra apmokestinimo problemos

LTStraipsnyje analizuojamos pajamų natūra apmokestinimo problemos, siekiant atskleisti pajamų natūra sampratos turinį, būtinas sąlygas pajamoms natūra pripažinti, apmokestinant gyventojų pajamų mokesčiu, tų sąlygų santykį, kaip pajamos natūra aiškintinos konkrečiais apmokestinimo atvejais ir kokių problemų kyla, interpretuojant mokestinius ginčus nagrinėjančių institucijų pajamų natūra apmokestinimą.

ENTax law is interesed not only in common income taxation but also in fringe benefits taxation as an personal income tax object. As a consequence, this article deals with fringe benefits taxation problems paying special attention to disclosing particular cases in which some benefit could be described as fringe benefits or not. The analysis of the fringe benefits is based on the systemic review of the Personal income tax law and other tax law legislation including also bye-law and Tax dispute settlement institutions case-law. With reference to this analysis, there is defined the conception of fringe benefits and its problems due to the list which is frequently changing and definining which fringe benefits are an object of Personal income tax or not. This proves that fringe benefits conception is still in development procedure so it is important to pay attention to Tax dispute settlement institutions case-law. An accomplished analysis indicates that there are common terms and special terms for the fringe benefits taxation. Common terms must be always indicated for income taxation but for the fringe benefits taxation in addition to the common terms there must be two special terms: 1) fringe benefits are granted in these forms: non-repayable, for exchange or preferential price; 2) fringe benefits are granted to particular person for the certain interests or transaction influence. Both terms are independent from each other and must be indicated for the fringe benefits taxation.Tax dispute settlement institutions case-law disclose that both special terms may be identified by using primacy of content against form principle, which application causes purposes to grant fringe benefits to particular person for the certain interests or transaction influence. Consequently, emphasis on special terms, primacy of content against form principle and purposes to grant fringe benefits to particular person for the certain interests or transaction influence assist in the disclosure of which particular cases some benefit could be described as fringe benefits or not.